Ke1 Financial Accounting Reporting Fundamentals Sinhala

Additional Study Support Material
CA SRI LANKA CURRICULUM 2015
KE1
Financial Accounting &
Reporting Fundamentals
(Sinhala)
fuu wOHhk w;sf¾lh ks¾udKh lr we;af;A wu;r wOHhk Wmldrlhla jYfhka Ndú;d
lsrSu i|ydh ' wOHh k .%ka:f ha bosrsm ;a l< wka;¾. ;h iy tys tla tla mrs
ÉfPaoh hgf;a fuu w ;sf¾l wOHh k Wml drlfha i|yka l reKq m rsYS,kh lrkak'
“KE 1 – Financial Accounting & Reporting Fundamentals” wOHhk .%ka:h ñ,oS .;a
YsIH $YsIHdjka o fuu w;sf¾l wOHhk Wmldrlh mrsYS,kh l< hq;=h'
KE1 – Additional Study Support Material
mgqk
KE1 Financial Accounting and Reporting Fundamentals
m<uqjk fldgi, jHdmdr mrsirh iy .sKqïlrK wdlD;suh rduqj
1. .sKqïlrKh iy .sKqïlghq;=Ndjh 3
2. uQ,H m%ldYk 11
3. ixl,amkd;aul rduqj 16
fojk fldgi" .sKqïlrK jd¾;d iy uQ,H m%ldYk ms<sfh< lsÍu
4. .sKqï jd¾;d 18
5. oaú;aj igyka fmd;a ;eîu iy f,c¾ .sKqï ;eîu 21
9. cx.u fkdjk j;alï 22
;=kajk fldgi" jeros y÷qkd.ekSu iy ksjeros lsÍu
11 nexl= iei÷ï m%ldYkh 25
y;rjk fldgi" fjk;a j¾.j, wiaÓ;Ska
15. yjq,a jHdmdr 31
16. iud.ï .sKqïlrKh ye|skù

a u 55
miajk fldgi" .sKqïlrK m%ñ;s
18. iud.ï i|yd uQ,H m%ldYk ms<sfh< lsÍu 58
27. uQ,H m%ldYk w¾: ksrEmKh 77
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2
mßÉfÊoh 1 - w;sf¾l mqKÍlAIK m%Yak

.sKqïlrKh iy .sKqïlghq;=Ndjh
ud;Dldj 5 : hymd,kh
msgq wxlh 21 (bf.kqï M,h 1.1.1)
wOHhk mdG fmdf;a olajd we;s fldgiska md,k jHqyh hgf;a wOHCIjrekaf.a iy Tjqkaf.a
j.lSï ms<sn|j muKla meyeÈ,s flf¾' iNdm;sjrhd" m%Odk úOdhl ks,OdÍjrhd iy
wfkl=;a lñgqj, ld¾hNdrho iud.ul md,k jHqyfha fldgila jk w;r tajd my;
jeäÿrg;a úia;r lr we;'
iNdm;sjrhd iy m%Odk úOdhl ks,Odßhd

iEu iud.ulgu m%Odk ld¾hNdrhka folla ;sfí' wOHCI uKav,fha jHdmdßl lghq;a;
mj;ajdf.khdu iy iud.fï jHdmdßl lghq;a; l<ukdlrKh lsÍfï úOdhl j.lSug
myiqlï iemhSu tu ld¾hhka fõ'
wOHCI uKav,fha jHdmdßl lghq;a; mj;ajdf.khdu iïnkaOfhka iud.ul iNdm;sjrhd
j.lSug nef|k w;r" iud.fï jHdmdßl lghq;a; ffokslsj l<ukdlrKh lsÍu
iïnkaOfhka m%Odk úOdhl ks,OdÍjrhd j.lSug nef|a'
iNdm;sf.a ld¾hNdrh
iNdm;sjrhd úiska wOHCI uKav,fha jHdmdßl lghq;a; mj;ajdf.k hEu i|yd j.lSug
nef|a'wOHCI uKav,h mj;ajdf.k hdu iïnkaOfhka j.lSug nef|k ;eke;a;d jYfhka
iNdm;sjrhd úiska wOHCI uKav,h fj; ld¾h lafI;%h iïnkaO úOdk ,ndfok w;r
Tjqkaf.a ld¾hNdrhka ksis whqßka bgqlsÍug myiqlï iemhsh hq;= fõ' iNdm;sjrhd úiska
wOHCI uKav, mámdàka (proceedings) ksiswhqßka mj;ajd.; hq;= w;r my; i|yka oE
;yjqre l< hq;=h'
² wOHCI uKav,h iud.fï iïnkaO;djhka ms<sn|j iïmQ¾K md,khla we;sj isáh

hq;= w;r" Tjqkaf.a j.lSu ms<sn|j ishü we,aue;s md¾Yajhkag ±k.ekSug
ie,eiaúh hq;=h'
² úOdhl iy úOdhl fkdjk wOHCIljreka w;r ukd iu;=,s;hla mej;sh hq;=h'
² wOHCIjrekaf.a tlsfkl yelshdjka ;=< iM,odhs odhl;ajhla iemhSug ishü
wOHCIjrekaj ffO¾hu;a l< hq;=h'
² úOdhl iy úOdhl fkdjk wOHCIljrekaf.a iM,odhS iyNd.s;ajh wdrlaId l<
hq;=h'
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m%Odk úOdhl ks,Odßjrhd
´kEu iud.ul b;du;a fcHaIGa ;u pß;h jkqfha" m%Odk úOdhl ks,Odßjrhd h' m%Odk
úOdhl ks,Odßjrhd f;dard m;a lrkq ,nkafka wOHCI uKav,h úiska jk w;r" Tyq
iNdm;sjrhd u.ska wOHCI uKav,hg jd¾;d lrkq ,efí'
mqoa., ld¾hCIu;djh iy iM,odhS f,i Wmdhud¾. iy ie,iqï f.dkqlsÍfï kdhl;ajh

yryd iud.fï fufyjr" jHdmdßl j¾Okh" ,dNodhS;ajh iy fiajd wruqKq <Õdlr.ekSu
i|yd m%Odk úOdhl ks,Odßjrhd j.lSug nef|a'
kQ;k jHdmdßl ixúOdkhl we;s lñgq
iud.ula iïnkaOfhka jk wOHlaI uKav,fha rdcldß ksis whqßka bgqùu ;yjqre lr.ekSu
i|yd iSñ; iud.ï j, úúOdldr lñgq ia:dms; lsÍu wo jkúg nyq,ju olakg ,efí'
idudkHfhka wOHlaI uKav, idudðlfhl= úiska jHdmdr ixúOdkh ;=< we;s fuu lñgq ys
kdhl;ajh orKq ,nk w;r wOHlaI uKav, idudðlfhl= jk fyda iudðlfhl= fkdjk
;eke;a;ka o tu lñgqj, we;=<;a fõ' lñgq u.ska wod< tla tla lñgqfõ úIh m:h
ms<snòj idlÉPd lrkq ,nk w;r tajd u.ska .kq ,nk ;SrK wOHlaI uKav,fha wkque;shg
fyda oek .ekSu msKsi oekqqï fokq ,efí'
fndfydA jHdmdr ixúOdk ;=< my; i|yka lñgq nyq,ju olakg ,efí'
 ú.Kk lñgqj
 wjodkï l<ukdlrK lñgqj
 fõ;k lñgqj
 iïnkaê; md¾Yj .kqfokq iudf,dapk lñgqj
fuu lñgq iuyrlf.a hq;=lï iy j.lSï my; meyeos,s lr we;'
ú.Kk lñgqj
idudkHfhka ú.Kk lñgqj iud.fï úOdhl fkdjk wOHlaIjrekaf.ka iukaú; fõ'

ú.Kk lñgqfõ iNdm;sjrhd jD;a;sh .KldêlrK wdh;khl idudðlfhl= úh hq;=h'
ú.Kk lñgqfõ we;eï lsh
% dldrlï my; oelafõ'
 wNHka;r md,khka iudf,dapkh lsÍu iy wNHka;r md,k moaO;sh jeä oshqKq lsßu
i|yd ks¾foaY lsÍu'
 wNHka;r ú.Kk ie,eiAu iudf,dapkh lsÍu iy wkqu; lsÍu'
 wNHka;r ú.Kk lKavdhug u.fmkaúï ,ndoSu'
 uQ,H m%ldYk" wod, jk uQ,H jd¾;dlrK wdlD;s rduqj,g wkq.;j ms<sfh, lr
we;s nj ;yjqre lsßu'
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wjodkï l<ukdlrK lñgqj
wjodkï l<ukdlrK lñgqj hkq" wOHCI uKav,fha Wm lñgqjla jk w;r" tys uQ,sl
ld¾hhka my; mßÈ fõ'
 wjodkï iy wjodkï l<ukdlrKh ms<sn| l<ukdlrKfha ks¾foaYhka wOHCI

uKav,h fj; iudf,dapkh lsÍu'
 iud.u wjodkï flfrys olajk leue;a; (risk appetite) ms<sn|j wOHCI
uKav,hg ks¾foaY lsÍu'
 wjodkï iys; lreKq ms<sn|j l<ukdldß;ajh iy fiajlhskg a ÈYdj iemhSu'
 wjodkï l<ukdlrK Y%s;hka iy ixúOdkfha wjodkï l<ukdlrKh ms<sn|j
wëlaIKhla mj;ajd f.k hEu'
fõ;k lñgqj
iud.fï iajdëk wOHlaIjrekaf.ka fuu lñgqj iukaú; fõ'fuu lñgqfõ iuyrla

lsh
% dldrlï my; oelafõ'
 úfYaIfhkau m%Odk úOdhl ks<Odßhdf.a iy wfkl=;a l<uKdlrK lKavdhfï

fõ;k m%;sm;a;sh ;SrKh lsÍu'
 wOHlaI uKav,fha iy m%Odk úOdhl ks<OdÍf.a b,lal ;SrKh lsÍu'
 m%Odk úOdhl ks<OdÍkaf.a <`.dlr.ekSï we.hSu'
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ud;Dldj : 6 ndysr mdßißl idOl

.sKqïlrK ls%hdj,sh flfrys n,mdkq ,nk ndysr mßir idOl ms<sn|j ;jÿrg;a meyeÈ,s
lsÍula my; olajd we;'
.sKqïlrK mßirh
fuu mßirh" ndysr iy wNHka;r mßirh hkqfjka Wm fldgia j,g fnosh yelsh'
wNHka;r mßirh" l<ukdldÍ;ajhg md,kh l<yels fõ' ndysr mßirh jHdmdrfha
md,khg hg;a fkdjk w;r ndysr mßirhg wkql+,j jHdmdrh tys .e<mSï l<hq;= fõ'
WodyrKhla jYfhka tl;= l< w.h u; noao (VAT) y÷kajdoSu;a iu. nÿ f.ùug nef|k
jHdmdr ixúOdk .Khg jefgk jHdmdr ixúOdkhkag Tjqkaf.a moaO;s fjkia lsÍug isÿ jQ
w;r jd¾;d tl;= l< w.h u; nÿ mkf;a wjYH;djhkag wkql+,j mj;ajd .;hq;= úu
oelaúh yelsh' .sKqïlrKfha kshef,k ish,qu fokdg tu fjkialï ms<sòj ukd oekqula
;sìh hq;= w;r tys wjYH;djhkag wkql+,j yev.eySfï yelshdj ;sìh hq;=h' fuu
.sKqïlrK mßirh my; ud;Dld hgf;a idlÉPd l< yelsh'
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(a) foaYmd,k iy wd¾:sl mßirh
.sKqïlrK lsh% dj,shg wd¾Ól iy foaYmd,k mßirfha isÿjk fjkialï j,ska iDcq
n,mEula we;s fõ' tneúka jHdmdrhlg fukau .sKqïlrK ls%hdj,shg wd¾:sl
lsh
% dldrlïj, fjkiaúï n,mdkafka flfiao hkak ms<snò oekisàu w;HjYHfõ' rch u.ska
kj noaola y÷kajdÿka úg jHdmdr ixúOdkhla úiska .sKqïlrK lsh % dj,sfha wjHYH
fjkialï isÿ lr tajdg wkq.; úh hq;= fõ'
WodyrKhla f,i my; i|yka lreKq jHdmdr ixúOdkhla flfrys n,mEï we;s l<
yelsh'
 úksuh wkqmd;slfha fjkiaùï'

 wNHka;r wd¾Ól wjmd;hka'
 rgj,aj, n,j;a kdhlhkaf.a fjkiaùï'
 ixia:d fm!oa.,SlrKh lsÍu'
 rcfha nÿ m%;sm;a;sfha n,mEu'
 fmd,S wkqmd;slfha fjkiaùï'
 jegqma ñ, uÜgï" Âjk úhou iy b;=reï wdfhdack iïnkaO;djhkaf.a fjkialï
 WoAOukh'
(b) idudÂh iy ixialD;suh mßirh
jHdmdrhla flfrys rgl idudÂh iy ixialD;suh jákdlï n,mEï l< yelsh' we;eï
wdl,am" úYajdihka" yeisÍï ixúOdkfha fufyhqï flfrys iDcqju fyda jl%ldrfhka
n,mEï we;slrkq ,efí' we;eï isÿùï, wd.ñl W;aij hkdosh ksIamdokh" fnodyeÍï
lghq;=" wf,úlrKh wdos iud.ul fufyhqï flfrys iDcqju n,mEï lrkq ,efí'
WodyrK
 isxy, yskÿ
a W;aij iufhaoS kùk we`÷ï" wdydr" r;s[a[d" ;Sk; a wdosh iòyd we;s
b,aü jeä fõ'
 fjila W;aij iufhaoS fjila ldâm;a" fmd,af;,a myka" fmd,af;,a wdosh i|yd we;s
b,aü jeä fõ'
 k;a;,a W;aij iufhaoS r;s[a[d" flala i|yd fhdod.kq ,nk øjHhka" we`÷ï" iy
;E.s hkdosh i|yd we;s b,aü jeäfõ'
ck.ykKfha jHqyh" iudÔh iy ixialD;suh jákdlïj, fjkiaùï jHdmdrhla flfrys

n,mdkq ,efí'
(c) ;dlaIKsl mßirh
jHdmdrhla flfrys kQ;k ;dlaIKsl ixj¾Okhka úYd, jYfhka n,mEï lrhs' fndfyda
wjia:djkaysos fuu ;dlaIKsl ixj¾Okhka jHdmdÍl .kqfokq b;du;a myiq uÜgulg f.k
tafuys ,d uq,sl;ajh f.k we;' WodyrKhla f,i mß.Kl moaO;s ixj¾Okh ùu ksid
.sKqïlrK lsh % dldrlï b;du;a myiq ù ;sîu oelaúh yelsh' mß.Kl .; mßirhlos
uQ,H m%ldY ms<sfh, lsÍu" w;ska ms<sfj, lsÍug idfmalaIj b;du;a myiq ù ;sfí'
All Rights Reserved 7

;dlaIKsl ixj¾Okhka fya;= fldg f.k f.ùï isÿlrk l%uhka o jeä oshqKq ù we;s w;r
th b;du;a ixlS¾K fõ.j;a iy jvd wdrlaIdldÍ ù we;' WodyrKhla f,i iïm%odhsl
ldis fkdaÜgq moaO;shg idfmalaIj ldâm;a Wmfhda.S lrf.k isÿlrkq ,nk f.ùï yrm;a"
Khm;a" udiag¾ ldâm;a wdosh jvd ixlS¾K ù we;'
(d) ffk;sl mßirh
jHmdr ixúOdkhla úiska Bg wod, jk ffk;sl wdlD;srduqj we;=<; tys l%h s dldrlï
mj;ajd .; hq;= fõ' ffk;sl wdlD;srduqfõ fjkila isÿ jQ úg fyda kj kS;shla mkjkq
,enQ úg" th jHdmdr ixúOdkfha .sKqïlrK l%hs dj,shg n,mE yelsh'
WodyrKhla f,i" kj .sKqïlrK m%ñ; y÷kajd ÿkaúg" tu m%ñ; u; mokïj jHdmdr

ixúOdkh úiska uQ,H m%ldYk ms<sfh< lsÍu l< hq;=h'
ud;Dldj 1: uQ,H jd¾;dlrKfhys wruqK bf.kqï M,h 1.1.6

uQ,H jd¾;dlrKfha wdpdrO¾udkql+, wjYH;djh iy wdpdrO¾udkql+, fkdjk yeisÍï
y÷kd.ekSu i|yd wdpdrO¾óh uQ,O¾u myla my; úia;r lr we;'
uQ,sl wdpdrO¾u uQ,O¾u
.KldêldÍjreka úiska ms<smeosh hq;= uQ,sl wdpdrO¾u uQ,O¾u myls' tajd kï"
a. wjxlNdjh
b. wruqK.q ; Ndjh
c. jD;a;suh olaI;djh iy ksis ie<ls,a,
d. ryiHNdjh
e. jD;a;suh p¾hdj
(a) wjxlNdjh
fuhska woyiajkafka .KdldêldÍjrfhl= úiska Tjqkaf.a jD;a;suh iy jHdmdßl

iïnkaO;dj,oS iDcq úhhq;= nj;a wjxl úh hq;= nj;ah' tfiau wjxlNdjh u.ska wfkl=;a
mqoa.,hka iu. .kqfokq meje;aùfïoS idOdrK úh hq;= nj;a i;Hjdos úh hq;= nj;a woyia
flf¾' tneúka .KldêldÍjrfhl= úisk"a
 wi;H fyda fkdu`. hjk iq`M f;dr;=re wvx.= fj;ehs Tjqka úYajdi lrk"
 ikakfs õokh fkdu. heùu msKsi f;dr;=re w;ayer oud fyda wmeyeos,s f,i olajd
we;s" jd¾;d fyda fjk;a ikakf
s õokhka iu. iïnkaO fkdúh hq;=h'
lsishï mqoa.,fhl= iEuúgu wjxlj lghq;= lrkafka kï tu mqoa.,hdj Tyq iu. .kqfokq
isoqlrkq ,nk mqoa.,hka úiska úYajdi lrkq ,efí' .KldêldÍka úiska Tjqkaf.a jHdmdßl
iy jD;a;Sh iïnkaO;d j,oS wjxlj lghq;= lrkafka kï tu.ska tu jD;a;sh flfrys
uyck;djf.a úYajdih o jeä fõ'
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(b) wruqKq.; Ndjh

wruqK.q ; Ndjh hkq ishu jD;a;Sh iy jHdmdßl úksYaphka" iajdêk iy wjxl
nqoê
a u;aNdjhlska hq;=j f;dr;=re we.hSfï moku u; isÿl< hq;= njhs. ;jÿrg;A thskA
woyia jkafka, jD;a;Sh úksYaphka,
 ishü wdldrfha mlaImd;S;ajhkaf.ka iy mlaI.%dySùï j,ska f;dr"

 m%Odkshdf.a n,mEï m%;sM,h iïnkaOfhka jk uQ,Huh mlaImd;S;ajh" iïnkaê;
ljr fyda md¾Yjhla iu. we;s fm!oa.,sl fyda jD;a;Sh iïnkaO;djh fyda
mlaImd;s;ajh ms<snò .egqu jeks wmlaImd;S;ajh flfrys n,mEï l< yels idOl
j,ska f;dr úh hq;= njhs.
(c) jD;a;suh olaI;djh iy ksis ie<ls,a,
jD;a;Suh olaI;djh iy ksis ie<ls,a, uQ,O¾uh u.ska .Kldêldßjreka fj;"
 Tjqkaf.a fiajdodhlshka iy fiajdfhdaclhkag olaI jD;a;Shuh fiajdjla

iemhSu ;yjqreùu i|yd jD;a;sh oekqu iy yelshdjka wjYH uÜgulska
mj;ajd .; hq;= njg;a"
 wod, ;dlaIKsl iy jD;a;suh iïu;hkag wkql+,j jD;a;Suh fiajdjka
iemhSfïoS WfoHda.su;aj lghq;= l< hq;= njg;a" j.lSula mkjkq ,nhs'
(d) ryiHNdjh
ryiHNdjh kue;s uQ,O¾uh u.ska my; tajdhska je<lS isàug .KldêldÍjreka

fj; j.lSula mkjkq ,nhs'
 jD;a;Suh iy jHdmdßl inò;dj, m%;sM,hla f,i w;am;a lr.;a ryiHuh

f;dr;=re lsisjla fõkï" tajd wdh;kfhka fyda fiajdfhdaclf.a ixúOdkfhka
neyer msgia;r mqoa.,hkag ksis iy ksYaÑ; wêldßhlska f;drj fy<sorõ
lsÍu' fï iòyd jHd;sf¾lhla mj;sk tlu wjia:dj jkqfha tu f;dr;=re
fy<sorõ lsÍu ioyd .Kldêldßjrhdg ffk;sl hq;=lula fyda jD;a;Suh
whs;sjdislula mj;sk úgoSh'
 Tjqkaf.a fm!oa.,sl m%;s,dN fyda ;=kajk md¾Yjhlf.a m%;s,dN i|yd fuu
ryiH f;dr;=re Ndú;d lsÍu'
(e) jD;a;Suh p¾hdj
jD;a;suh p¾hdj ms<snò uQ,O¾uh u.ska idudcslhka úiska wod, kS;s iy fr.=,dis
j,g wkql+,j lghq;= l<hq;= nj;A" jD;a;shg le<,la úh yels lghq;=j,ska je<lS
isáh hq;= njg;A" j.lSula mkjkq ,nhs'
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uQ,H jd¾;dlrKfha wdpdrO¾u wjYH;djhka¦
 wdpdrO¾u hkq iïu;hka fyda p¾hd;aul Í;ska jk w;r mqoa.,hka úiska Tjqkaj
yeisrúh hq;af;a flfiao hkak ksfhdackh flf¾' jr,;a .KldêldÍ wdh;kfha
idudcslhka úiska tu wdh;kh u.ska olajd we;s wdpdrO¾uhka wkq.ukh l< hq;=
fõ'
.KldêldÍka úiska wdpdrO¾udkql+,j yeisßh hq;af;a wehs @
 ksYaÑ; iïu;hkag wkql+,j idudcslhka úisku

a Tjqka yiqrejd .;hq;= ùu;a
uyckhdg fiajdjka iemhsh hq;= ùu;a jD;a;sfhka wjYHùu'
 fuu iïu;hka mj;ajd.ekSu ;=<ska jD;a;sfha ku;A" meje;au;a ;yjqreùu'
 .KldêldÍjrfhl=f.a wdpdrO¾udkql+, meje;au" uyckhdf.a leue;a; wdrlaId
lsÍug WmldÍ fõ'
 wdpdrO¾udkql+, fkdjQ p¾hdjkaf.a m%;súmdl f,i .KldêldÍjrhdg tfrysj
fiajdfhdaclhd fyda jD;a;sh wdh;kh u.ska úkh lsh
% dud¾. .kq ,efí'
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uQ,H m%ldYk
ud;Dldj :1 uQ,H m%ldYkj, ixrplhka (bf.kQï M,h 1.2.3,1.2.4)
msgq wxlh 32
wOHhk mdGud,d fmdf;ys we;s oE j,g wu;rj uQ,H m%ldYkj, ixrpl" tajdfha wdlD;Ska
o iu. my; úia;r lr we;'
uQ,H m%ldYj, ixrpl
idudkHfhka ´kEu jHdmdrhla i|yd jd¾Islj uQ,H m%ldY ms<sfh< lrkq ,efí' ld,
mßÉfÊo ixl,amhg wkqj jHmdrhl ,dN fyda w,dN lsishï ld, mßÉfÊohla i|yd
.Kkh lrkq ,efí' m%dfhda.slj fuu ld, mßÉfÊoh j¾Ihls' YS% ,xldfõ fndfyda
jHdmdßl ixúOdkj, uQ,H j¾Ih f,i wfma%,a 01 osk wdrïN ù wkq.dó j¾Ifha ud¾;= 31
osfkka wjika fõ' rdcH fomd¾;fïka;= úiska le,ekav¾ j¾Ih" msil a ,a j¾Ih f,i
y÷kd.kq ,nhs' fuu le,ekav¾ j¾Ih rcfha uQ,H j¾Ih f,i i,lkq ,efí' tla tla
le,ekav¾ j¾Ih u.ska ckjdß 01 osk isg foieïn¾ 31 olajd ld,mßÉfPaoh wdjrKh
lrkq ,efí' uQ,H m%ldYk jHdmdr flfrys leue;a;la olajk md¾Yjhkag b;du;a
m%fhdackhj;a jk w;r Tjqka úiska fuu uQ,H m%ldYk j, we;s f;dr;=re u; mokïj
wd¾Ól ;SrK .kq ,efí'
my; oelafjkafka uQ,H m%ldYkj, ixrplhkah'
m%ldYkh wruqKq
uQ,H ;;a;aj m%ldYkh fok,o oskhlg uQ,H ;;a;ajh fmkakqï
1 lrhs'
,dN Z,dN iy fjk;a úia;SrK fok,o ld,mrsÉfPaohla i|yd uq¿ úia;SrK
2
wodhï m%ldYh wodhu fmkakïq lrhs'
uqo,a m%jdy m%ldYkh fok,o ld,mrsÉfPaohla ioyd uqo,a ,eîï
3 iy f.ùï fy<sorõ lrhs'
ialkaOh fjkiaùfï m%ldYkh iud.fï ialkaOfha fjkiaùï isÿú we;af;a
4
flfiaoehs meyeos,s lsÍu'
.sKqïlrK m%;sm;a;s iy .sKqïj, ,dNZ,dN m%ldYkfha iy uQ,H ;;a;aj
5 igyka m%ldYkfha uqyqK; fmkajd we;s whs;u j,
wod, úia;r meyeos,s lsÍu'
All Rights Reserved

11
1¡ uQ,H ;;a;aj m%ldYkh
lsishï osklg we;s uq,H ;;a;ajh ms<sn|j uQ,H ;;a;aj m%ldYfhka meyeos,s flf¾'
uQ,H ;;a;aj m%ldYkhl wdo¾Yhla my;ska olajd we;'
X PLC iud.u
2016 ud¾;= 31 oskg uQ,H ;;a;j

a m%ldYkh
cx.u fkdjk j;alï re’000 re’000

foam," msrsh; yd WmlrK XXXX
uQ,H j;alï XXXX
wiamDYH j;alï XXXX
XXXX
cx.u j;alï
f;d. XXXX
fjk;a ,eìh hq;= oE XXXX
fj<ò ,eìh hq;= oE XXXX
uQ,H j;alï XXXX
uqo,a iy uqo,a iudk oE XXXX XXXX
uq`M j;alï XXXX
ialkaOh iy j.lSï
ialkaOh
m%ldYs; m%d.aOkh XXXX
m%;H.Kk w;sßla;h XXXX
rojd.;a ,dN XXXX
cx.u fkdjk j.lSï
os.=ld,Sk Kh XXXX
úY%dñl m%;s,dN neòsï XXXX XXXX
cx.u j.lSï
fj<ò f.úh hq;= oE XXXX
fláld,Sk Kh XXXX
WmÑ; oE XXXX XXXX
uq`M ialkaOh iy j.lSï XXXX
2. ,dNZ,dN iy fjk;a úia;SrK wdodhï m%ldYkh
.sKqïlrK ld,mßÉfÊohg wÞ< uqM úia;SrK wdÞhu .Kkh lsÍu i|yd ,dNZ,dN iy
fjk;a úia;r
S K wodhï m%ldYkh ms<f
s h< lrkq ,efí'
,dNZ,dN iy fjk;a úia;SrK wodhï m%ldYkfha wdo¾Y wdlD;shla my; oS we;'
All Rights Reserved

12
X PLC iud.u
2016 ud¾;= 31 osfkka wjika j¾Ih i|yd
,dNZ,dN iy fjk;a úia;srK wodhï m%ldYkh
Rs. Rs.
mssßjegqu xxxx
wvq l<d # úl=Kqï msßjeh (xxxx)
o< ,dNh xxxx
fjk;a wdodhu xxxx
wvq l<d # úhoï

mßmd,k iy ia:dms; lsÍfï (xxxx)
úlsKSfï iy fnodyeÍfï (xxxx)
uq,H msßjeh (xxxx)
nÿ fmr ,dNh xxxx
wdodhï nÿ (xxxx)
j¾Ih ioyd ,dNh xxxx
fjk;a úia;SrK wdodhu

m%;Hd.Kk w;sßla;h xxxx
úlsSKSu i|yd we;s uq,H j;alï xxxx
kej; uekSfï ,dNh
xxxx
uq`M úia;SrK wdodhu xxxx
3' uqo,a m%jdy m%ldYh
uqo,a m%jdy m%ldYh u.ska uqo,a yd uqo,a iudk oE W;amdokh jq wdldrh ms<snòj;a th
ld,mßÉfÊoh mqrd fnodyeÍ .sh wdldrh ms<snòj;a meyeos,s flf¾' uqo,a yd uqo,a iudk
oE hkq uqo,a nexl= fYaIhka iy talaIK ;ekam;= fõ' uqo,a m%jdy u.ska jHdmdrhla úiska
ld, mßÉfÊohla ;=<oS uqo,a W;amdokh lr we;af;a flfiao hkak;a tajd úhoï lr
we;af;a flfiao hkak ms<snòj;a meyeos,s flf¾'
fjkia jk isÿùïj,g iy wjia:djkag yev.eiSug yelsùu msKsi ixúOdkhl Y=oaO

j;alï" tys uQ,H jHqyh ^tys øjYS,;djh iy kqnqkaj;aNdjh o we;=<;aj& iy uqo,a
m%jdyhkaf.a m%udKhg iy ld,hg n,mEï lsrSug ixúOdkhg we;s yelshdj fõ' fjkiaúï
we.hSu i|yd mßYs,lhkag wjYH f;dr;=re iemhSu uqo,a m%jdy m%ldYh u.ska isÿ flf¾'
ixúOdkhl uqo,a iy uqo,a iudk oE bmhSfï yelshdj msnòj ;lafiare lsÍug uqo,a m%jdy
f;dr;=re m%fhdackj;a fõ'
All Rights Reserved

13
uqo,a m%jdy m%ldYfha wdo¾Yhla my; oelafõ'
2016 ud¾;= 31 osfkka wjika j¾Ih i|yd ialkaOh fjkiaùfï m%ldYh
nÿ fmr ,dNh xxxx
tl;= l<d $ wvq l<d - uQ,H fkdjk whs;u

laIhùï xxxx
,eìh hq;= oE i|yd fjkalsÍu xxxx
xxxx
ldrl m%d.aOk fjkiaùï
f;d.j, ^jeäùu&$ wvqùu xxxx
,eìh hq;= oE ys ^jeäùu&$ wvqùu xxxx
f.úh hq;= oE ys jeäùu$^ wvqùu& xxxx
xxxx
f.jQ wdodhï nÿ (xxxx)
f.jQ mdßf;daIl
s (xxxx)
fufyhqï lghq;= j,ska jQ uqo,a m%jdy xxxx
wdfhdack l%hs dldrlï

foam," msßh; iy WmlrK w;am;a lr.ekSï xxxx
foam," msßh; iy WmlrK bj;alsÍfuka ,eîu xxxx
ne÷ïlr $Khlr w;am;a lr .ekSï xxxx
wdfhdack lsh
% dldrlï j,ska jQ Y=oO
a uqo,a m%jdyh xxxx
uQ,H ls%hdldrlï
m%ldYs; m%d.aOkfha jeäùu xxxx
,nd.;a os.=ld,Sk Kh xxxx
Kh wdmiq f.ùï xxxx
uQ,H lsh% dldrlïj,ska jQ Y=oaO uqo,a m%jdyh xxxx
uqo,a yd iudk oE ys Y=oaO uqo,a jeäùu$^ wvqùu& xxxx
j¾Ih wdrïNfhaoS uqo,a iy uqo,a iudk oE xxxx
j¾Ih wjidkfhaoS uqo,a iy uqo,a iudk oE xxxxx
All Rights Reserved

14
4. ialkaOh fjkiaúfï m%ldYkh
j.lSfuka iSñ; iud.ul" ialkaOh m%Odk jYfhkau iukaú;j we;af;a m%ldYs;

m%d.aOkfhka iy r|jd.;a bmehSï j,sk's fok,o uQ,H j¾IhloS ialkaOfha fjkiaúï
we;sùfï bvlvla mj;S' ksYaÑ; ld,mßÉfÊhla ;=<os ialkaOfha isÿjk fjkiaùï
y÷kd .ekSu i|yd ialkaOh fjkiaúfï m%ldYkh ms<sfh, lrkq ,nk w;r ialkaOh
fjkiaúfï m%ldYkfha wdo¾Yhla my; oelafõ'
X PLC iud.u
2016 ud¾;= 31 osfkka wjika j¾Ih ioyd uqo,a m%jdy m%ldYh
m%ldYs; fmdÿ m%;Hd. ròjd.;a tl;=j
m%d.aOkh ixÑ;h Kk bmehSï
ixÑ;h
wdrïNl fYaIh xx xx xx xx xx
.sKqïlrK m%;sm;a;sj, fjkiaùï - - - xx xx
fldgia ksl=;a lsÍu xx - - - xx
uq`M úia;SrK wdodhu - - xx xx xx
f.jQ ,dNdxY - - - (xx) (xx)
j¾Ih wjidk fYaIh xx xx xx xx xx
5' .sKqïlrK m%;sm;a;s iy meyeos,s lsÍfï igyka
.sKqïj,g igyka hkq .sKqïlrK m%;sm;a;s iy wfkl=;a fy<sorõ lsßfï wjYH;djhkah'

uQ,H m%ldYk ms<sfh< lsÍfïos úúO jq .sKqïlrK m%;sm;a;s wod< lr.kq ,nk w;r uQ,H
m%ldYk j,ska Wmßu m%;s,dN ,nd.ekSu i|yd tu .sKqïlrK m%;sm;a;s uQ,H m%ldYk iu.
fy<sorõ lsßu wjYH fõ' fuhg wu;r uQ,H m%ldYkj, uqyqKf;ys olajd we;s whs;u
ms<sn| úia;r .sKqïj,g igyka u.ska ;jÿrg;a meyeos,s flf¾' WodyrKhla f,i foam<"
mssßh; iy WmlrK fma<s whs;sula f,i uQ,H ;;a;aj m%ldYkfha olajd" thg wod< úia;r
uQ,H m%ldYk j,g igyka hgf;a oelaùu oelaúh yelsh' fuhg wu;rj uQ,H m%ldYk u.ska
fmkakïq fkdlrk wfkl=;a wiïNdjHhka fy<sorõ lsÍug igyka Ndú; l< yelsh'
All Rights Reserved

15
mßÉfþoh 3 - w;sf¾l mqKÍlAIK m%Yak

ixl,amkd;aul rduqj
ud;Dldj 1 : miqìu
msgq wxlh 42 (bf.kQï M,h 1.2.1)
wOHhk mdGud,d fmdf;ys we;s oE j,g wu;rj uQ,H jd¾;dlrKfha wruqKq my; úia;r
lr we;'
1. uQ,H jd¾;dlrKh i|yd ixl,amuh wdlD;s rduqj

fmdÿ wruqKq i|yd uQ,H jd¾;dlrKfha wruqK
wia;s;aj iïm;a iemhSu ms<sn| ;SrK .ekSu i|yd ±kg isák iy úNj wdfhdaclhskag"
Kh imhkakkag iy fjk;a Khysñhkag jd¾;dlrkq ,nk wia;s;ajh ms<sn|j f;dr;=re
iemhSu" fmdÿ wruqKq uQ,H jd¾;dlrKfha wruqK nj ixl,amuh wdlD;suh rduqfõ i|yka
fõ' fuu mßYS,lhkag my; oE ms<sn| f;dr;=re wjYH fõ'
² wia;s;ajfha wd¾Ól iïm;a
² wia;s;ajhg tfrysj we;s ysñlï mEï
² wia;s;ajfha wd¾Ól iïm;a iy ysñlï mEïys fjkialï
wia;s;ajfha wd¾Ól iïm;a iy wia;s;ajhg tfrysj we;s ysñlïmEï ms<sn| f;dr;=re u.ska
wia;s;ajfha øjYS,;djh iy kqnqkaj;aNdjh ms<sn|j;a wia;s;ajhg wu;r uQ,Hkh lsÍul
wjYH;djhla ;sfío hkak ms<sn|j;a ;lafiare lsÍug mßYS,lhkag WmldÍ fõ'
wia;s;ajhl we;s wd¾Ól iïm;a u; th ksmojd we;s m%;s,dNh ms<sn|j f;areï.ekSug
jd¾;dlrK wia;s;a;ajfha uQ,H ld¾hidOkh ms<sn| f;dr;=re" mßYS,lhkag WmldÍ fõ'
wia;s;ajfha l<ukdldß;ajh úiska fl;rï ld¾hlaIuj iy iM,odhS whqßka tys iïm;a
fhdodf.k we;ao hkak ms<sn|j th bÕshla jk w;r wkd.; m%;s,dN mqfrdal:kh lsÍu
i|yd o th WmldÍ fõ'
wia;s;ajfha wkd.; Y=oaO uqo,a m%jdy ckkh lsÍfï yelshdj ;lafiare lsÍug
ld,mßÉfþohla ;=< jd¾;dlrK wia;s;ajfha uqo,a m%jdy ms<sn|j f;dr;=re" mßYS,lhkag
WmldÍjk w;r wia;s;ajfha fufyhqï ms<sn|j jvd fyd| f;areï.ekSula mßYS,lhkag
,ndfokq we;'
2. uQ,H jd¾;dlrKh i|yd kshduk wdlD;suh rduqj
uQ,H jd¾;dlrKh i|yd jQ kshduk wdlD;s rduqj hkq uQ,H jd¾;dlrKfha§ wod<jk
.sKqïlrK m%ñ;" iud.ï mk; jeks fr.=,dish'
2'1 GAAP iy YS% ,dxlsl GAAP

GAAP hkq fmdÿfõ ms<s.;a .sKqïlrK mßphka fõ' .sKqïlrKh md,kh lrkq
,nk ishü kS;s iy uQ,O¾u fuuÕska olajkq ,nhs' YS% ,xldfõ wksjd¾hfhkau
fhdod.; hq;= GAAP uQ,dY% my; ±lafõ'
All Rights Reserved

16
(a) YS% ,xldfõ jr,;a .KldêldÍ wdh;kh u.ska ksl=;a lr we;s .sKqïlrK
m%ñ;'
(b) iud.ï mk;
(c) iq/l=ïm;a iy úksuh fldñIka iNdfõ fr.=,dis iy kshuhka
2'2 1995 wxl 15 orK YS% ,xld .sKqïlrK iy ú.Kk mk;

fuu mk; u.ska YS% ,xld jr,;a .KldêldÍ wdh;khg .sKqïlrKh iy ú.Kk
m%ñ; ksl=;a lsÍu i|yd n,h mjrkq ,nhs' fuu mk;g wkqj —úfYaIs; jHdmdßl
wia;s;ajhka˜ úiska YS% ,xld .sKqïlrK m%ñ;hkag wkqj Tjqkaf.a uQ,H m%ldYk
ms<sfh< fldg bÈßm;a lsÍu wjYH fõ'
2'3 .sKqïlrK m%ñ;hka

cd;Hka;r .sKqïlrK m%ñ; uKav,h (IASB) úiska cd;Hka;r uQ,H jd¾;dlrK m%ñ;
(IFRS) ixj¾Okh fldg m%ldYhg m;a lrkq ,nhs' 2012 § YS% ,xld jr,;a
.KldêldÍ wdh;kh u.ska IASB wdh;kh u.ska ksl=;a lr we;s ishü ks,
m%ldYhka yd iïmQ¾K jYfhkau tl;= ùug;a Bg miqj IASB wdh;kfhka ksl=;a lr
we;s ishü ks, m%ldYhka fhdod.ekSug;a ;SrKh lrk ,§'
2'4 IFRS moku

IFRS moku hkq" uQ,H jd¾;dlrKh i|yd j.lSu orkq ,nk wka;¾cd;sl
wdh;kh fõ' tys wruqKq jkqfha"
(a) fmdÿckhd úiska leue;a;la olajk" Wiia .=K;ajfhka hq;=" f;areï .;yels"
n,d;aul l< yels cd;Hka;r jYfhka ms<s.kq ,nk uQ,H jd¾;dlrk
m%ñ;hka" meyeÈ,s f,i olajd we;s uQ,O¾u u; mokïj ixj¾Okh lsÍu'
(b) tu m%ñ;hkaf.a Ndú;h iy fhdod.ekSï m%j¾Okh lsÍu'
(c) IFRS fhdod.ekSu iïnkaOfhka m%j¾Okh lsÍu iy myiqlï iemhSu'
cd;Hka;r .sKqïlrK m%ñ; uKav,h (IASB), IFRS moku hgf;a we;s wdh;khla
jk w;r kj IFRS ixj¾Okh lsÍu iïnkaOfhka j.lshkq ,nhs'
All Rights Reserved

17

.sKQï jd¾;d
ud;Dldj 1:uQ,dY% ,shú,s j, ld¾hNdrh
msgq wxlh 70 (bf.kQï M,h 2.1.1)
wOHhk mdGud,d fmdf;ys we;s oE j,g wu;rj uQ,dY% f,aLk iy wfkl=;a jd¾;dys
idrdxYhla my; olAjd we;'
uQ,dY% f,aALK iy fjk;a jd¾;d
.kqfokqj uQ,dY% uQ,sl fmd; fyda f,c¾ .sKqu

,shú,a, cZk,h
uqo,a ,eîu ,ÿm; uqo,a fmd; uqo,a fmd;

1
uqo,a f.úu f.úï jõprh uqo,a fmd; uqo,a fmd;
2
Khg NdKav ñ,oS .ekSu .ekqï bkafjdhsih
s ñ,os.ekqï ffoksl .ekqï .sKqu
3 fmd;
.ekqï wdmiq heúu yrm; wdmiq hejqï ffoksl wdmiq hejqï .sKqu
4 ^yrjd heùï& fmd;
Khg úlsKSu úl=Kqï bkafjdhsihs úl=Kqï ffoksl fmd; úl=Kqï .sKuq
5
úl=Kqï wdmiq tùu nerm; wdmiq tjqï ffoksl wdmiq tjqï .sKqu
6 ^yrjd tùu& fmd;
iq`M úhoï iq`M uqo,a iq`M uqo,a fmd; iq`M uqo,a fmd;
7 jõprh
ia:djr j;alï Khg ñ,oS cZk, jõprh fmdÿ cZk,h tla tla f,cr
.ekSu"fnd,aKh" ixÑ;" .sKqï
8 j,g udrelsÍu wdosh
uQ,dY% f,aLKhkays m%fhdack
1. .kqfokqj,g Wmldr lrkq ,nk uQ,sl ,shú,a, ùu'

2. .kqfokqj, isÿ jQ njg idlaIshla ùu'
3. .kqfokq fmd;aj, jd¾;dlsÍu i|yd mokula ùu'
4. jeros iy uÕyeÍï wju lr.ekSug yelsùu'
All Rights Reserved

18
f.ùï jõprh
f.ùula isÿlsÍfïoS fhdod.kq ,nk uQ,dY% f,aLkh" f.ùï jõprh fõ' uqo,a fmdf;a
.kqfokq jd¾;d lsÍu i|yd fhdod.kq ,nk m%Odk;u uQ,dY% f,aLkhkaf.ka tlla jkqfha
"f.ùï jõprhhs"' f.ùï jõprhl wdo¾Yhla my; oelafõ'
iuka; fj<|ie<
wxl 115" kqjr mdr" lsßn;af.dv'
f.ùï jõprh
f.úh hq;fa ;a ( ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' wxlh ( '''''''''''''''''''''''''''''''

fplam;a wxlh ( ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' Èkh ( '''''''''''''''''''''''''''''''''
.sKï
q ixfla;h imhk ,o fiajdjkaf.a úia;rh" l< jev" imhk ,o tall ñ< tl;=j
NdKav re' Y; re' Y;
fhduq f.dkq wxlh (

ms<sfh< lf<a ( '''''''''''''''''''''''''''''
mÍlaId lf<a ( ''''''''''''''''''''''''''''' tl;=j
re' '''''''''''''''''''''''''''''' f.ùu idOdrK jk w;r" fr.=,dis yd tlÕ fjñ'
'''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''
f.ùï ks¾foaY lf<a f.ùu i|yd wkqu; lf<a
Èkh ( ''''''''''''''''''''''''''''''''' Èkh ( '''''''''''''''''''''''''''''''''
uQ,H f,aLK j¾.

uQ,dY% f,aLKj, iajNdjh u; mokïj tAjd m%Odk j¾. follg fjka flf¾'
1' m%d:ñl uQ,dY% f,aLK
2' fjk;a f,aLK
All Rights Reserved

19
m%d:ñl uQ,dY% f,aLK
c'k,/uQ,sl igykA fmd;A j, igyka fhoSfïoS fuu f,aLK iDcqju Ndú; flf¾' my;
tajd WodyrK fõ'
Wod ( a) f.ùï jõprh
b) ,ÿm;
c) bkafjdhsih
s
d) yrm;
e) nerm;
f) iq¿ uqo,a jõprh
g) c'k, jõprh
fjk;a f,aLK
c'k,j, .kqfokq igyka lsÍu i|yd fuu f,aLK fhdod.kq fkd,efí'
Wod ( a) nexl= m%ldYh
b) nexl= weKjqu (Bank advice)
c) ñ, lshu
q
d) ñ,oS .ekqï weKjqu
e) ;ekam;a lsÍfï ;=Kavqj (Remittence advice)
f) NdKAv ,eîï m;%sldj (Goods Received Note)
g) ;yjqre lsÍfï igyk (Acknowledgement Notice)
h) udisl m%ldYh
i) l<ukdlrK jd¾;dj
j) we.hSï jd¾;dj îa:djr j;alï" f;d.&
All Rights Reserved

20

oaú;aj igyka fmd;a ;eîu iy f,c¾ .sKqï ;eîu
ud;Dldj 5 : cZk,h
cZk,fha jd¾;d flfrk .kqfokq j¾. ms<sn|j my; úia;r flf¾'
fmdÿ cZk,h
f,c¾ .sKqïj, igyka lsßug fmr iEu .kqfokqjlau uQ,sl igyka fmd;l jd¾;d lsßu
w;HjYH fõ' uqo,a fmd;g fyda fjk;a uq,sl igyka fmd;lg we;=,;a fkdjk lsisÿ
.kqfokqjla fõ kï tajd m%:ufhkau fmdÿ cZk,fha igyka l<hq;= fõ' fmdÿ cZk,fha
igyka lrk .kqfokq my; i|yka mßos oelaúh yelsh'
1. wdrïNl igyka
2. ia:djr j;alï Khg ñ,oS .ekSu iy úlsKSu
3. jeros ksjeros lsÍfï igyka
4. .e<mqï igyka
5. wfkl=;a udrelsßfï igyka
6. jidoeófï igyka
fmdÿ cZk,h i|yd wod< jk uQ,dY% f,aLKh cZk, jõprh fõ' bkafjdhsis" /iaúï jd¾;d"
ld, m;s%ld iy wfkl=;a úúO ,shlshú,s u; mokïj cZk, jõpr ms<sfh< lrkq ,efí'
fmdÿ cZk,fha wdo¾Yhla my; oelafõ'
fmdÿ cZk,h
oskh cZ k, úia;rh f,c¾ yr ner

jõpr fhduqj
wxlh
All Rights Reserved

21

cx.u fkdjk j;alï
wkq ud;Dldj 3.5 laIh l%u

ksIamdok tall l%uh hkq" foam<" msßh; yd WmlrK laIhùï hgf;a Ndú;d lrkq ,nk
l%uhls' wOHhk mdGud,d fmdf;ys olajd we;s wfkl=;a l%uj,g wu;rj fuu l%uh my;
úia;r lr we;'
laIh l%uh
laIh lsÍu i|yd Ndú; l< yels úúO l%u lsym

s hla we;' tajd kï"
1. ir, ud¾. l%uh

2. ySkjk fYaI l%uh
3. ksIm
a dok tall l%uh
ksIamdok tall l%uh
fuu l%ufhaoS fok ,o uQ,H j¾IhloS ksmojkq ,nk tall .Kk u; mokïj laIhùu
.Kkh lrkq ,efí'
CIhùu = CIh l< yels jákdlu j¾Ih ;=<oS ksmojQ tall .Kk
x
wfmaCIs; uq¿ ksuejqu
All Rights Reserved

22
Wod( iS$i BIG PLC iud.u i;= msßhf;ys jákdlu re'450,000 la úh. msßhf;ys uq`M
Odß;dj tall 3,000,000 la fõ kï m<uq j¾IfhaoS tall 300,000 l=;a fojk j¾IfhaoS
tall 600,000 l=;a ne.ska jk fia ksmoùug iud.ula wfmalaId lrhs' wod< laIhùï my;
olajd we;'
j¾Ih jd¾Isl ksIm

a dok jd¾Isl laIhùu re'
tall .Kk
1 450,000 x 300,000 45,000
300,000 3,000,000
450,000 x 600,000 90,000
2 600,000 3,000,000
450,000 x 700,000 105,000
3 700,000 3,000,000
4 450,000 x 800,000 120,000
800,000 3,000,000
5 450,000 x 600,000 90,000
600,000 3,000,000
450,000
3,000,000
m%fhdackj;a Ôj ld,h iudf,dapkh lsÍu'
m%ñ;h m%ldrj foam<" msßh; yd WmlrKj, m%fhdackj;a cSj ld,h tla tla jd¾;dlrK
ld,ÉfÊohka wjidkfhaoS iudf,dapkh l< hq;= fõ' ta wkqj cSj ld,fha jeäúula fyda
wvqùula isÿjqjfyd;a m%j¾;k ld,Éfþoh i|yd;a wkd.; ld,Éfþo iòyd;a laIhùu
.Kkh l< hq;= fõ'
laIhlsÍfï l%uh iudf,dapkh lsÍu
j;alfï M,odhs cSj ld,h muKla fkdj laIh l%uho l,ska l,g iudf,dapkh l<hq;= fõ'
wjYH;djhla we;akï muKla laIh l%uh fjkialsÍug bvoS we;'
WodyrKh
iSudiys; X iud.u" re' 200,000 lg msßh;la ñ,oS f.k th j¾Ihlg 10% ne.ska ySkjk
fYaI l%uh hgf;a laIh lrkq ,efí' j¾I follg miq wkd.; ld,mßÉfþo i|yd ir,
ud¾.sl l%uh wkq.ukh lsÍug ;SrKh lrk ,oS'
All Rights Reserved

23
.Kkh lsÍu my; mßos fõ'
re
msßhf;ys msßjeh 200,000
1 jk j¾Ifha laIh ùu 200,000 x 10% = 20,000
2 jk j¾Ifha laIh ùu 180,000 x 10% = 18,000 (38,000)
;jÿrg;a laIh l< yels jákdlu 162,000
B<`. j¾I wg i|yd jd¾Isl laIh 162,000
8
wkd.; jd¾Isl laIh ùu 20,250
ydkslrKh
foam<" msßh; iy WmlrK whs;uhla ydkslrKh ù we;s nj ;SrKh lsßu ioyd

wia;s;a;jhla úiska LKAS 41 Ndú; lrkq ,nhs' fuu m%ñ;h u.sk"a wia;s;ajhla úiska tys
j;alïj, Odrk w.h iudf,dapkh lsÍu lrkafka flfiaoehs meyeos,s lrhs' tfiau
j;alul kej; ,nd.; yels w.h ;SrKh lrkafka flfia oehs hkak ms<snòj;a ydkslrK
w,dN y÷kd.kafka flfia o hkak ms<snòj;a meyeos,s lrhs'
All Rights Reserved

24

nexl= iei÷ï m%ldYkh
ud;Dldj 2 : nexl= iei÷u
msgq wxlh 269 (bf.kqï M,h 2.7.1 , 2.7.2)
wOHhk mdGud,d .%k:

a fhys olajd we;s oE j,g wu;rj nexl= iei÷ï j,g wod<
wka;¾.;hka my; úia;r lr we;'
nexl= iei÷ï m%ldYhla ms<sfh< lsÍfï fya;=$jdis
a. uqo,a fmdf;ys igyka lr we;s nexl= .kqfokqj, ksrjµ;djh ;yjqre lsÍug'

b. nexl=j iu. isÿ lrk .kqfokq j,oS isÿúh yels jxpd iy jeros j<lajd .;yels
md,k l%uhla ùu'
c. Wm,íê fkdjq ;ekam;= j,g wod< f;dr;=re iy w.hka oek .ekSug'
d. bosßm;a fkdjQ fplam;a j,g wod< f;dr;=re iy w.hka oek .ekSug'
j¾;udk udifha nexl= iei÷ï m%ldYkh ms<sfh, lsÍug miq.sh udifha nexl= iei÷ï
m%ldYkh wjYHùug fya;= jkqfha"
a. miq.sh ui Wm,íê fkdjQ ;ekam;= j¾;udk udih ;=,oS Wm,íê ù we;ao

oek.ekSug'
b. miq.sh ui bosßm;a fkdjQ fplam;a j¾;udk udih ;=<oS bosßm;a ù ;sfíoehs oek
.ekSug'
nexl= iei÷ï m%ldYkh ms<sfh< lsÍfï l%uhka
1. uqo,a fmd;g .e,mSï isÿ fkdlr nexl= ieiªï m%ldYh ms<sfh< lsÍu'
2. uqo,a fmd;g .e,mSï isÿlr nexl= iei÷ï m%ldYh ms<sfh< lsßu'
uqo,a fmd;g .e,mSï isÿ fkdlr nexl= iei÷ï m%ldYh ms<sfh, lsÍu'
by; l%uh wkqj nexl= iei÷ï m%ldYh ms<sfh< lsÍu i|yd uQ,sl uqo,a fmd; Ndú;d lrkq
,nhs' uqo,a fmdf;a fYAIhg lsisÿ .e,mSula isÿ fkdlrhs' tneúka ish`Mu fjkiaùï i|yd
n,mdk fyA;= ish,A,u nexl= iei÷ï m%ldYkhg .e,mSï isÿ lrkq ,nhs'
All Rights Reserved

25
nexl= ieie÷ï m%ldYfha wdlD;sh
â& nexl= m%ldYh wkqj fYaIh ^jdisodhl fYaIhla $ ner fYaIhla&$ uqo,a fmd; wkqj
wjdisodhl fYaIhla fõ.
úia;rh re re
nexl= m%ldYh wkqj fYaIh xxxx
^jdisodhl fYaIhla $ ner fYaIhla&

tl;= l<d(
a. ;ekam;a l< kuq;a Wm,íê fkdjQ fplam;a xxx
b. ia:djr ksfhda. f.ùï xxx
c. nexl= .dia;= xxx
d. uqo,a fmdf;a igyka fkdl< nexl=j whl< .dia;= xxx
e. uqo,a fmdf;a jeros - jeämqr yr lsÍï fyda nexl= xxx xxx

m%ldYfha jeämqr ner lsÍï
xxx
wvq l<d(
a. ksl=;a l< kuq;a f.ùï i|yd bosßm;a fkdjQ xxx
fplam;a
b. .kqfokqlrejka fjkqfjka iDcq tl;= lsÍï xxx
c. w.re jQ fplam;a xxx
d. jeros - uqo,a fmdf;a jeämqr ner lsÍï fyda nexl= xxx xxx
m%ldYfha jeämqr ner lsÍï
uqoe.
,a fmd; wkqj fYaIh (jdisodhl fYaIh) xxx
All Rights Reserved

26
^b& uqo,a fmd; wkqj" fYaIh ^jdisodhl fYaIh& nexl= m%ldYh wkqj fYaIh
^wjdisodhl fYaIh $yr fYaIh&
úia;rh re' re'
uqo,a fmd; wkqj fYaIh ^jdisodhl fYaIh& xxxxx
tl;= l<d(
a. ksl=;a l< kuq;a f.ùï i|yd bosßm;a fkdjqQ fplam; xxxx
b. .kqfokqlrejka fjkqfjka isÿ l< iDcq tl;= lsÍï xxxx

c.
c . w.re jQ fplam;a xxxx
d. jeros - uqo,a fmdf;a jeämqr ner lsÍï fyda nexl= xxxx

d.
m%ldYfha jeämqr yr lsÍï
wvq l<d( xxxx
e. ;ekam;a l< kuq;a Wm,íê fkdjqQ fplam;a xxx
f. ia:djr ksfhda. f.ùï xxx
g. nexl= .dia;= xxx
h.
h. uqo,a fmdf;a igyka fkdl< nexl=j úiska nexl= xxx
.dia;= j,g wu;rj wh lr we;s .dia;=
i.i. jeros - uqo,a fmdf;a jeämqr yr lsÍu fyda xxx xxxxx
nexl= m%ldYfha jeämqr ner lsÍï
j. m%ldYh
nexl= wkqj fYaIh ^jdisodhl fYaIhla$ner xxxxx
fYaIhls&
uqo,a fmdf;a .e,mSï isÿ lsÍfuka miq nexl= iei÷ï m%ldYh ms<sfh< lsÍu'
fuu l%uh wkqj nexl= iei|qï m%ldYh ms<sfh< lrkq ,nkafka .e,mqï l< uqo,a fmdf;a
fYaIh Ndú;d lrñkah' tneúka" uqo,a fmd;g isoq l< hq;= ish¿ .e,mSï j,ska miqj .e,mqï
lrk,o uqo,a fmdf;a fYaIh ,nd.kq ,efí' tu .e,mSï my; mßos idrdxY l< yelsh'
a. nexl= .dia;=
b. .kqfokqlrejka fjkqfjka isÿ l< iDcq tl;= lsÍï
c. ia:djr ksfhda. f.ùï
d. w.re fplam;a
e. uqo,a fmdf;a jeros
All Rights Reserved

27
wNHdi
^1& id,shf.a fmd;aj, 2016 ud¾;= 31 osk nexl= fYaIh re' 25,000 ls' fuu fYaIh tosk
mej;s nexl= m%ldYfha fYaIh iu. tlÕ fkdfõ' tlÕ fkdùug fya;= my; mßos fõ'
1. Wm,íê fkdjQ ;ekam;= j, jákdlu re' 2,500 ls'

2. boßm;a fkdjQ fplam;aj, jákdlu re' 1,000 ls'
3. uqo,a fmdf;a i|yka fkdjQ Âú; rlaIK jdßl f.ùï i|yd jq ia:djr ksfhda. f.ùï
re' 1,500 ls'
4. uqo,a fmdf;a igyka fkdjqQ nexl= .dia;= re' 500 ls'
wjYH jkqfha : 2016 ud¾;= 31 osk nexl= m%ldYh wkqj oelafjk fYaIh .Kkh lrkak.
^2& ckdoÍf.a fmd;aj, 2016 ud¾;=. 31 osk we;s nexl= fYaIh nexl= m%ldYfha fYaIhg jvd
fjkiaù we;' nexl= m%ldYfha oelafjk fYaIh re' ñ,shk 30 ls' tl`. fkdùug fya;=
my; mßos fõ'
1. Wm,íê fkdjQ ;eïm;= j, jákdlu re' ñ,shk 500 ls'

2. boßm;a fkdjQ fplam;aj, jákdlu re' ñ,shk 200 ls'
3. .kqfokqlrejka úiska iDcqj ;ekam;a l< re' ñ,shk 30 l ;ekam;= uqo,a fmdf;a
igyka ù fkdue;'
4. uqo,a fmdf;a igyka fkdjqQ nexl= .dia;= re' ñ,shk 1ls'
5. ;ekam;a l< fplam;la w.re ù we;' th uqo,a fmdf;a igyka ù fkdue;s w;r
fplamf;a jákdlu re' ñ,shk 15 ls'
wjYH jkqfha : 2016 ud¾;=.31 oskg uqo,a fmdf;a oelafjk fYaIhh .Kkh lrkak.
^3& 2016 ud¾;=. 31 oskg wix.f.a fmd;aj, oelafjk nexl= whsrd fYaIh re'80,000,000 ls'
fuu fYaIh tosk we;s nexl= m%ldYfha fYaIh iu. tl`. fkdfõ' tl`. fkdùug fya;= my;
olajd we;'
1. Wm,íê fkdjQ ;ekam;= j, jákdlu re' ñ,shk 25'

2. ksl=;a l< kuq;a f.ùï iòyd ;ju;a bosßm;a fkdjq fplam;a j, jákdlu re'
38"000"000 ls'
3. uqo,a fmdf;a uqo,a ;Srejg yr lsÍug ;snQ re' ñ,shk 3 l uqo,la w;miqùulska uqo,a
fmdf;a nexl= ;Srejg yr lr we;'
4. wix. fjkqfjka w;miqùulska nexl=j iDcqju tl;= l< uqo,a fmdf;a igyka fkdjQ
,dNdxYj, jákdlu re' ñ,shk 10 ls'
5. uqo,a fmdf;a igyka fkdjQ nexl= .dia;= re' ñ,shk 2ls'
wjYH jkqfha : 2016 ud¾;=. 31 oskg nexl= m%ldYkh wkqj fYaIhh .Kkh lrkak.
All Rights Reserved

28
^4& f;dr;=re - 2016 ud¾;=. 31 oskg Okmd, iud.u.
1. nexl= m%ldYh wkqj nexl= whsrd fmd<sh re'18,560 ls'

2. foieïn¾ ui wjidk i;sfha ksl=;a lrk,o ms<sfj,ska re'3,700" re' 6,500 iy
re'370 jk fplam;a ;=k f.ùu i|yd bosßm;a ù fkdue;'
3. re' 7,500 l ,o fplam;a uqo,a fmdf;a nexl= ;Srefõ igyka fldg ;snqKo" tajd
foieïn¾ udifha oS nexl= .sKqug ner lr fkdue;'
4. nexl=j úiska whlrk ,o re' 70 l nexl= .dia;= iy re'1,800 l fmd,sh" uqo,a

fmdf;a igyka lr fkdue;'
5. nexl=j u.ska iDcqju tl;= lr.kakd ,o re' 2,850 l ,dNdxY uqo,a fmdf;a igykaj
fkd;snqks'
6. nexl= m%ldYfha foieïn¾ udih iòyd ;ekam;= jYfhka olajd we;s re 90 l uqo,a
fmdf;a igyka lr fkdue;'
7. foieïn¾ 27 jk osk lrk,o re'2,400 l iy re' 2,100 l ;ekam;= Wm,íê ù

we;af;a 2016 wfma%,a 10 oskh'
wjYH jkqfha : 2016 ud¾;= 31 oskg Okmd, iud.fï nexl= iei÷ï m%ldYh ms<sfh,
lrkak.
^5& isßu,a idud.fï 2016 ckjdß udihg wod< uqo,a fmd;" nexl= m%ldY iy 2015
foieïn¾ 31 oskg nexl= iei÷ï m%ldYh my; olajd we;'
2015 foieïn¾ 31 oskg nexl= ieie÷ï m%ldYkh
re' re'
uqo,a fmd; wkqj nexl= fYaIh 21,000
tl;= l<d¦
bosßm;a fkdjQQ fplam;a - 081 6,000
083 4,000 10,000
31,000
wvq l<d¦ Wm,íê ;ekam;= - fplam;a ;ekam;= 8,100

fplam;a ;ekam;= 1,700 (9,800)
21,200
All Rights Reserved

29
2016 ckjdß udih i|yd uqo,a fmdf;a nexl= ;Srej
re' re'
ckjdß 01 fYaIh 21,000 ckjdß 03 fplam;a 085 2,000
ckjdß 10 uqo,a ;ekam;= 8,000 ckjdß 12 fplam;a 086 4,000
ckjdß 14 fplam;a ;ekam;= 6,000 ckjdß 16 fplam;a 088 3,000
fYaIh m$f. 29,000
44,000 44,000
2015 foieïn¾ 31 oskg nexl= iei÷ï m%ldYh
oskh úia;rh yr ner fYaIh

ckjdß 01 fYaIh b$f. 21,200
ckjdß 05 fplam; - 085 2,000 19,200
ckjdß 06 fplam;a ;ekam;= 2,000 8,100 27,300
ckjdß 10 fplam; - 081 6,000 21,300
ckjdß 10 uqo,a ;ekam;= 8,000 29,300
8,100
ckjdß 16 úoq,s úhoï 1,300 28,000
ckjdß 20 fpla ;ekam;= 5,000 33,000
ckjdß 28 ,dNdxY wdodhï 3,300 36,300
ckjdß 30 nex;= .dia;= 200 36,100
wjYH jkafka : 2016 ckjdß ui i|yd uqo,a fmd; iy 2016 ckjdrs ui 31 oskg nexl=
iei÷ï m%ldYh ms<sfh, lrkak.
All Rights Reserved

30

yjq,a jHdmdr
ud;Dldj : 1 yjq,a jHdmdr .sKqï (bf.kqï t,h 3.3.1 iy 3.3.2&

msgq wxlh : 374
wOHhk mdGud,d fmdf;a we;=<;a oE j,g wu;rj yjq,a jHdmdrhla úiqrejd yeÍu ms<sn|j
my; idlÉPd flf¾'
yjq,a jHdmdrhla úiqrejd yeÍu
yjq,l
a rejka úiska wdrïNfhaoS ld,iSudjla ;SrKh fldg we;s úgloS fyda yjq,l a rejkaf.a
wruqKq bgqùfuka miqj fyda yjq,a .súiqfï hïlsis fya;=jla úfYaIfhka olajd we;súg yjq,a
jHdmdrhla úiqrejd yeßh yelsh' úiqrejd yeÍfïoS yjq,l a rejka úiska yjq,a jHdmdrh i;=
j;alï úl=Kd j.lSï mshùug mshjr .; hq;=h' tfia lSßfuka wk;=rej jeämqr uqo,a b;sß
ù we;akï tu uqo, yjq,l a rejka w;r ,dNZ,dN fnod.ekSfï wkqmd;hg fnod yeßh hq;=h'
fuu ls%hdj,sh yjq,a jHdmdrhla úiqrejd yeÍu f,i y÷qkj a hs' yjq,a jHdmdr w{d mkf;a
j.ka;s wxl 32"33"34 iy 35 j.ka;s j,ska úiqrejd yeÍfï ls%hdmámdáh meyeos,s lrhs'
32 jk j.ka;sh
1. yjq,l
a rejkaf.a wkque;sh we;sj
2. tl`. jQ ld,iSudj wjidkfhaoS
3. wruqK idlaId;a lr .ekSfuka wk;=rej
33 jk j.ka;sh
1. yjq,l
a rejka nxfldf,d;a ùu'
2. yjq,l
a rejka ñh hEu'
34 jk j.ka;sh
1. yjq,a jHdmdrfha jHdmdr lghq;a; kS;s úfrdaê lghq;a;la njg m;aùu'
35 jk j.ka;sh
1. yjq,l
a rejl= Wu;= Ndjhg m;Aùu'
2. yjq,a jHdmdr lghq;af;ka fkdlvjd w,dN we;sùu'
3. yjq,l
a rejkaf.a fkdukd yeisÍu'
4. Widú ksfhda.hla u.ska'
by; olajd we;s tla fya;=jla fyda fya;= lsym

s hla ksid yjq,a jHdmdrhla úiqrejd yeÍug
isÿúh yelsh' ;jÿrg;a my; olajd we;s fya;=jla u; yjq,alrefjl=g yjq,a jHdmdrh
úiqrejd yeÍug Widúfhka b,a,d isáh yelsh'
All Rights Reserved

31
1. yjq,l
a rejl= Wu;=Ndjhg m;aùu'
2. yjq,a .súiqug wkql+,j lghq;= lsÍug wfmdfydi;a ùu'
3. yjq,a jHdmdrfha lS¾;skduhg ydks jk wdldrfha yjq,l a rejl=f.a fkdukd yeisÍu'
4. yjq,l
a rejl= úiska yjq,a jHdmdr lghq;af;a fldkafoais lv lsÍu'
5. yjq,a jHdmdrh os.ska os.gu w,dN ,eîu'
6. Widúh úiska i;H yd idOdrK hehs ;SrKh lrk ´kEu fya;=jla
yjq,a jHdmdr w{d mkf;a 44 j.ka;sh u.ska yjq,a jHdmdrfha j;alï Wm,íê lsÍfuka ,o
uqo,a Ndú;d lr j.lSï mshùfï jrKSh moku meyeos,s lrhs'
1. Wm,íê lsÍfï úhoï f.ùu'

2. jrKSh moku u; ndysr j.lSï mshùu'
3. yjq,l
a rejka úiska m%d.aOkhg wu;rj ,ndoS we;s Kh fyda w;a;sldrï f.ùu'
4. yjq,l
a rejkaa ,ndoS we;s m%d.aOkh f.ùu'
5. by; f.ùï j,g miqj b;sß fYaIh ,dN fnod.ekSf s ï wkqmd;hg(PSR) wkqj
fnodyeÍu'
yjq,a jHdmdrh úiqrejdyeÍu i|yd .sKqïlrKh
yjq,a jHdmdrhla úiqrejdyeßu iïnkaOfhka .sKqïlrKh my; i|yka .sKqï folska tlla
Ndú; lrñka isÿ flf¾'
1. Wm,íê .sKqula Ndú; lrñka

2. Wm,íê ,dNZ,dN .sKqula Ndú; lrñka
1 Wm,íê .sKqu Ndú; lsÍfï l%uh
yjq,a jHdmdrh úiqrejd yeßfïoS we;s jk ,dNZ,dN .Kkh lsÍug Wm,íê .sKqu ms<sfh<
lrkq ,nhs'
idudkHfhka foam," msßh; yd WmlrK úlsKSfïoS we;s jk ,dNh fyda w,dNh .Kkh
lsßug wod< j;alï bj;A lsÍfï .sKqug igyka lrhs' flfia jqj;a yjq,a jHdmdrhla ;ud
úisku
a úiqrejd yeßfïoS j;alï Wm,íê ùï igyka lrkqfha Wm,íê .sKqug jk w;r
tu.ska ish¿u j;alï uqo,a njg mßj¾;kh jk wdldrh olajkq ,nhs' Wm,íê .sKqu
úiqrejd yeÍfï .sKqu f,i y÷kajk w;r fuh foam," msßh; yd WmlrK úlsKSfï .sKqug
iudk fõ' ta wkqj fuu.ska j;alï j, lmdyer ke;s jákdlu tys úl=Kqï jákdlu iu`.
ixikaOkh lr Wm,íêfhaoS jk ,dNh fyda w,dNh .Kkh lrkq ,nhs'
my; igyka ta i|yd wod, fõ'
1. úiqrejd yeÍfï oskg w; we;s uqo,a yer ish`Mu j;alï
Wm,íê .sKqug yr
wod, j;alï .sKqu ner
All Rights Reserved

32
2. j;alï i|yd isÿlr we;s fjkalsÍï Wm,íê .sKqug udre lsÍu'
wod, fjkalsÍï .sKqu yr
Wm,íê .sKqu ner
3. j.lSï" Wm,íês .sKqug udre lrkq fkd,efí' ta fjkqjg tla tla j.lSï fjkqfjka
fjk fjku f,cr .sKqï ms<sfh, lrkq ,nhs'
4. j;alï úlsKSfuka ,efnk uqo,a Wm,íê .sKqug udre lrkq ,nhs'
uqo,a $nexl= .sKqu yr
Wm,íê .sKqu ner
5. yjq,alrejl= yjq,a jHdmdrfha j;alula w;am;alr .kq ,enqjfyd;a ^w;am;a lr.;a

j;alfï w.h&
^ljqre úiska w;am;alr .;af;ao&
yjq,alref.a .sKqu yr
Wm,íê .sKqu ner
6. yjq,alrejl= úiska hï j;alulg wem ù we;akï tu j;alu Wm,íê lsÍfï j.lSu tu

yjq,l
a re i;= fõ' WodrKhla f,i hï Kh.e;shl=g yjq,l a rejl= wemù we;skï tu
j;alu iïmq¾Kfhkau Wm,íês lr oSfï j.lSu yjq,l a re i;= fõ' hï ys`.hla mek
ke.=kfyd;a wod< yjq,la re ord.; hq;=h'
yjq,l
a ref.a ^wemjQ& .sKu
q yr
Wm,íê .sKqu ner
7. yjq,l
a rejl= j.lSula Ndr.;fyd;a
wod< j.lSï .sKqu yr

yjq,l
a ref.a .sKqu ner
8. j.lSï ksoyia lsßug uqo,a f.ùu
wod, j.lSï .sKqu yr

uqo,a .sKqu ner
9. j.lSï mshúfïoS ,dNhla fyda w,dNhla we;s jqjfyd;a th Wm,íês .sKqug udrel<
hq;=h'
10. Wm,íê úhoï oerE úg
Wm,íê .sKqu yr
uqo,a .sKqu ner
All Rights Reserved
33
11. úiqrejd yßk wjia:dfõ wiïNdjh j.lSï ;yjqre ú we;akï tajd mshúh hq;=h'
Wm,íê .sKqug yr
uqo,a fmd; ner
12. by; .kqfokq igyka lsÍfuka miq Wm,íê .sKqu iudk úh hq;=h' ,dNhla mj;S kï¦
,dNhla mj;Skï,
Wm,íê .sKqu yr
yjq,l
a rejkaf.a .sKqu ner
w,dNhla mj;Skï,
yjq,alrejkaf.a .sKqï yr
Wm,íê .sKqu ner
13. wjidkfhaoS yjq,l

a rejkaf.a .sKqï jid oeñh hq;=h' fï iòyd l%u folla mj;S'
yjq,alref.a .sKqfï yr fYaIhla mej;Su'
fuhska woyia lrkqfha yjq,l

a re úiska jHdmdrhg uqo,a /f.k wd hq;= njh'
fï i|yd my; oE wod< fõ'
a. yjq,l
a rejl= nxfldf,d;a ù we;ao ke;ao hkak'
yjq,l a rejl= nqkaj;a njg m;aj we;s neúka tu yr fYaIh ner fYaIhla njg m;alsÍug
Tyqg fkdyels neúka" tjeks úgos .dk¾g tfrys uf¾ (Garner vs Murray) kvq ;Skaÿfõ mßos
lghq;= l< hq;= fõ' fuysoS fuu ys`.h kqnqkaj;a yjq,alrejka úiska Tjqkaf.a wjidk tl`.jQ
m%d.aOk wkqmd;hg ord.; hq;= w;r yjq,a jHdmdr lghq;= j,os mekk.sk ,dN fyda w,dN
fnod.ekSfïoS fhdod .kq ,nk ,dN fnod.ekSfï wkqmd;h Ndú;d fkdl< hq;=h'
ulaksidoh;a yjq,l a rejl=f.a m%d.aOk W!K;djhla wfkl=;a yjq,alrejkag fm!oa.,slj
ysñùula f,i ie<lshhq;= neúka Tjqka w;r Tjqkaf.a ysñlfï wkqmd;hg ord .; hq;= fõ'
fuysoS" wjidkhg tl`.jQ m%d.aOk wkqmd;h hkafkka woyia lrkqfha yjq,l a rejka úiska
wjidk jYfhka Tjqkaf.a m%d.aOk fYaIhka mj;ajd .ekSug tl`.jQ wkqmd;hhs' fuysoS cx.u
.sKqï fYaI" Kh .sKqï fYaI iy Wm,íês ùï u; ,dNZ,dN fya;=fjka m%d.aOk .sKqï
fYaIhkag jk n,mEu fkdi,ld yeßh hq;=fõ'
b. yjq,l
a re iSñ; yjq,l
a rejl= o hk j.¦
yjq,j a rejl= isàkï .dk¾g tfrysj

a Hdmdrh úiqrejd yßk wjia:dfõoS tys nqkaj;a jq yjq,l
uf¾ (Garner vs Murray) kvqfõ ;Skaÿj wod< lr .; hq;= fõ' tf,i nqkaj;a yjq,l a ref.a
.sKqfï we;s yr fYaIh b;sß yjq,l a rejka úiska Tjqkaf.a wjidk m%d.aOk fYaIhkaf.a
wkqmd;hg wkqj ord.; hq;= fõ'
All Rights Reserved

34
c. yjq,l
a re iSñ; yjq,l
a rejl= jk úg¦
lsishï yjq,la rejl=f.a j.lSu Tyq fhÿ m%d.aOk fldgig muKla iSudfõkï Tyq iSñ;
yjq,la refjl= f,i y÷kajkq ,efí' fujeks wjia:djloS yjq,alref.a .sKqfï yr fYaIhla
mj;S kï" th mshùu i|yd Tyq úiska uqo,a f.k wd hq;= fkdfõ' tneúka fuu yr fYaIh
b;sß yjq,la rejka úiska Tjqkf
a .a ,dN fnod.ekSfï wkqmd;hg wkqj ord.; hq;= fõ'
yjq,l
a rejka úiska f.k wd uqo,a my; mßos jd¾;dlrkq ,efí'
uqo,a fmd; yr
wod< yjq,alref.a .sKqu ner
yjq,alref.a .sKqfï ner fYaIhla mej;Su¦
fuhska woyia lrkqfha yjq,alre úiska úiqrejd yßk wjia:dfõoS yjq,a jHdmdrfhka uqo,a
,nd.; hq;= njhs'
my; oaú;aj igyk fï i|yd wod< fõ'
wod< yjq,l
a ref.a .sKqu yr
uqo,a fmd; ner
2. Wm,íê ,dNZ,dN .sKqï l%uh
tla tla ls%hdldrlfï ,dNh fyda w,dNh fjk fjku ;SrKh lsÍu i|yd tla tla j;alu
úlsKSu iy tla tla j.lSu ksoyia lsÍu ;ks ;ks .sKqïj, jd¾;d l<o miqj tu ,dNZ,dN
ish¿u ls%hdldrlï j, ixhqla; n,mEu ;SrKh lsÍu i|yd —Wm,íê ,dNdZ,dN .sKqu˜
kï fmdÿ .sKqulg udre lrkq ,efí'
fuu l%ufha oS ,dN iy w,dN muKla .sKqfï igyka flf¾' fuysoS j;alï Wm,íê ùfï
,dN fyda w,dN fjk fjku .Kkh lr fuu .sKqug udrelrkq ,efí' fuu yqjudrej l<
yelafla whNdr iajNdjfha ,dN fyda w,dN iïnkaOfhka muKs' m%d.aOk iajNdjfha ,dN fyda
w,dN yjq,la rejkaf.a m%d.aOk .sKqug udrel< hq;= fõ'
All Rights Reserved

35
WodyrKh
rejka , iÿka iy ;=Idr yjq,a jHdmdrfha ,dN 3 # 2 # 1 wkqmd;hg fnod.kq ,efí'

2016 ud¾;= 31 oskg yjq,a jHdmdrfha fYaI m;%h my; fõ'
rejka" iÿka iy ;=Idr yjq,a jHdmdrfha

2016 ud¾;= 31 oskg uQ,H ;;aj m%ldYh
re ‘000’ re ‘000’
j;alï
cx.u fkdjk j;alï
bvï m%;Hd.Kk w.hg 250
f.dvke.s,s m%;Hd.Kk w.hg 320
f.dvke.s,s u; laIh fjkalsÍï (140) 180
wfkl=;a foam, msßh; iy WmlrK 640
wfkl=;a j;alï u; laIh fjkalsÍu (230) 410
wdfhdack 190
cSú;rlaIK wdjrKh 300
ia:djr ;ekam;a 210
lS¾;skduh 180
1,720
cx.u j;alï
f;d.h 635
,eìh hq;= oE .sKqï 840
Kh -;=Idr 300
bosßhg f.ùï 140
uqo,A iy uqo,A j,g iudk whs;u 155 2,070
uq`M j;alï 3,790
ialkaOh iy j.lSï m%d.aOk .sKqï
rejka 900
iÿka 400
;=Idr 350 1,650
cx.u .sKqu
rejka 462
iÿka (109)
;=Idr (139 ) 214
1,864
All Rights Reserved
36
ðú; rlaIK wdjrKh 300

uq`M ialkaOh 2,164
cx.u fkdjk j.lSï
nexl= Kh 890
Wlia Kh 460 1,350
cx.u j.lSï
f.úh hq;= oE .sKqï 210
WmÑ; úhoï 66 276
uq`M ialkaOh iy j.lSï 3,790
my; w;sf¾l f;dr;=re ,ndoS we;'
1. yjq,a jHdmdrh úiska mj;ajdf.k hkq ,nk jHdmdr lghq;a; ,dNodhS fkdjk njg
yjq,l
a rejka úiska wjfndaO lr f.k we;s w;r tneúka yels blaukska yjq,a
jHdmdrh úiqrejd yeÍug Tjqka ;SrKh lr we;'
2. yjq,a jHdmdrfha ;=Idrg 12] l jd¾Isl fmd,s wkqmd;hlg mqoa.,sl Khla óg jir
3 lg fmr ,ndoS we;' flfia kuq;a ;=Idrg Kh fmd,sh f.ùug fkdyels ù we;s
w;r tneúka tu Kh fmd,sh miq.sh j¾I 3 i|yd .sKqï .;lr fkdue;' yjq,a
jHdmdrh úiqrejd yeÍfïoS tu Kh uqo,a Tyqf.a m%d.aOk .sKqug udre lsÍug ;SrKh
lrk ,oS' ;jo miq.sh j¾I 3 g wdo< Kh fmd,sh .Kkh lr yjq,l a ref.a cx.u
.sKqu yryd wod< igyka ;eîug tl`. úh'
3. Wlia Kh ,ndf.k we;af;a yjq,a jHdmdrfha bvï iy f.dvke.s,s uq,H iud.ug

wemhg ;eîfuks' yjq,a jHdmdr úiqrejd yeÍfïoS Wlia Kh .sKqfï f.úh hq;= uq`M
m%d.aOkh fldgi mshùu i|yd Kh ,ndÿka uQ,H iud.ug bvfï iy f.dvke.s,s
j, whs;sh mejÍu isÿjQ w;r" Bg wu;rj re' 55"000 f.jk ,oS'
4. re' 80"000l msßjeh jQ wdfhdackh rejka úiska re 90"000 lg mjrd .kakd ,oS'
5. yjq,a jHdmdrfha wfkl=;a j;alï my; mßos Wm,íê lr we;'
re ‘000’
wfkl=;a foam, msßh; iy WmlrK 360,000
wfkl=;a wdfhdack 65,000
ia:djr ;ekam;a 240,000
f;d.h 530,000
Kh.e;s uqo,a tl;= lsÍu 635,000
bosßhg l< f.ùï j,ska uqo,a tl;= lsÍu 86,000
All Rights Reserved

37
6. yjq,a jHdmdrh úiska iïmQ¾K nexl= Kh mshùfïoS" 2016 ud¾;= 31 oskg fmd;aj,
igyka fkdl< re' 24"000 wu;r Kh fmd,shla f.úh hq;=h¡ 10] jÜgulg hg;aj
Kh ysñhkaj mshjk ,os¡ re 26"000 WmÑ; úhoï .sKqï fmd;aj, wê fjkalsÍula
f,i wkdjrKh ù we;'
7. ðú; rlaIK wdjrKfhka re' 210"000 l uqo,la ,eî we;'
8. yjq,a jHdmdrh úiqrejd yeÍfïos re'96"000 l jkaoshla fiajlhkag f.jk ,oS' ;jo
re'23"000 l Wm,íê úhoula ord we;'
9. úiqrejd yeÍfïos mek ke.sh yels lsishï ys`.hla mshùu iòyd ;=Idr i;=j lsis÷
fm!oa.,sl j;alula fkdue;s nj fidhd.kakd ,oS'
Tn úiska ms<sfh< l< hq;= oE¦
i. yjq,a jHdmdr úisrejd yeÍug wod< .sKqï

ii. yjq,l
a rejkaf.a m%d.aOk .sKqï iy cx.u .sKqï
iii. yjq,a jHdmdrfha uqo,a fmd;
All Rights Reserved

38
ms<s;=r
rejka ,iÿka iy ;=Idr yjq,a jHdmdrfha

Wm,íê .sKqu
wfkl=;a foam, msßh; iy 640 wfkl=;a foam< msßh; iy 230
WmlrK WmlrK laIh fjkalsÍï
wdfhdack 190 rejkaf.a m%d.aOk .sKqug 90
ia:djr ;eïm;= 210 wfhdack udre lsÍï
lS¾;skduh 180 uqo,a - wfkl=;a foam, msrsh; 360
f;d.h 635 iy WmlrK
,eìh hq;= oE .sKqï 840 wfkl=;a wdfhdack 65
bosßhg f.úï 140 f;d.h 530
Wlia Kh fmd<sh 25 ,eìh hq;= oE .sKqï 635
fiajl jkaos 96 l,ska f.ùï 86
wu;r nexl= Kh fmd<sh 24 ia:djr ;ekam;= 240
Wm,íê úhoï 23 jÜgï ,eîï 21
WmÑ; úhoï wê fjkalsÍï 26
Wm,íê w,dN - m%d.aOk .sKqï
- rejka 360
- iÿka 240
- ;=Idr 120 720
3,003 3,003
All Rights Reserved

39
uqo,a .sKqu
^re. ‘000.& ^re. ‘000.&
2015/04/01 oskg fYaIh 155 Wlia Kh 55
Wm,íê .sKqu nexl= Kh ^890¬ 24& 914
wfkl=;a foam, 360 Kh ysñfhda ^210- 21& 189
msßh; iy WmlrK
wfkl=;a wdfhdack 65 WmÑ; úhoï 40
ia:djr ;ekam;a 240 fiajl jkaos 96
f;d.h 530 Wm,íê úhoï 23
,eìh hq;= oE .sKqï 635 m%d.aOk .sKqï
bosßhg f.ùï 86 rejka 888.24
cSú; rlaIK wdjrKfhka 210 iÿka 75.76
uqo,a
2,281 2,281
yjq,alrejkaf.a m%d.aOkh ^re. ‘000.&

oskh úia;rh rejka iÿka ;=Idr
2016/03/31 m%d.aOk fYaIh 900 400 350

;=Idrf.a Kh.sKqu - - (300)
wdfhdack .sKqu (90) - -
cSú; rlaIK wruqo, 105 70 35
Wm,íê w,dNh (360) (240) (120)
cx.u .sKqfuka udrelsÍï 516 (73) (229)
;=Idrf.a ys`.h (182.76) (81.24) 264
^.dk¾ (Garner) iy udf¾ (Murray) kS;sh (888.24) (75.76) -
wkqj& uqo,a - f.jQ b;sßh
- - -
All Rights Reserved

40
yjq,alrejkaf.a cx.u .sKqï ^re. ‘000.&
oskh úia;rh rejka i`ÿka ;=Idr
2016/03/31 cx.u .sKqfï fYaIh 462 (109 ) (139)

;=Idrf.a Kh .sKqu - j¾I ;=klg - - (108)
;=Idrf.a Kh fmd,sh iòyd ,dN .e<mSï 54 36 18
m%d.aOk .sKqug udrelsÍï (516) 73 229
- - -
bvï iy f.dvke.s,s .sKqu ^re. ‘000.&

bvï 250 f.dvke.s,s laIh fjkalsÍï 140
f.dvke.s,s 320 Wlia Kh iòyd bvï iy f.dvke.s,s 430
udrelsÍu
570 570
Wlia Kh .sKqu ^re. ‘000.&

bvï yd f.dvke.s,s udre lsÍu 430 fYaIh 460
uqo,a f.ùï 55 wu;r fmd,sh- Wm,íê .sKqug 25
485 485
cSú; rlaIK wdjrKh ^re. ‘000.&

fYaIh 300 uqo,a 210
cSú; rlaIK wruqo,a .sKqu 90
300 300
All Rights Reserved

41
cSú; rlaIK wruqo,a .sKqu ^re. ‘000.&

cSú; rlaIK wdjrKh 90 fYaIh 300
m%d.aOk .sKqï - rejka 105
- iÿka 70
- ;=Idr 35 210
300 300
Kh ysñfhda f.úh hq;= oE ^re. ‘000.&

uqo,a 189 fYaIh 210
,o jÜgï 21
210 210
(re. 000)
;=Idrf.a ys`.h 264
rejkaf.a iy i`ÿkaf.a m%d.aOk wkqmd;h 9:4
.dk¾ (Garner) iy uf¾ (Murray) kS;sh wkqj rejka úiska oeßh hq;= uqo, 264 x 9
13
182.76
.dk¾ (Garner) iy uf¾ (Murray) kS;sh wkqj i`ÿka úiska oeßh hq;= uqo, 264 x 4
13
81.24
All Rights Reserved

42
by; ms<s;=r Wm,íê ,dN iy w,dN .sKqï l%uh wkqj my; mßos olaúh yelsh'
rejka ,i`ÿka ,;=Idr yjq,a jHdmdrfha

Wm,íê ,dN iy w,dN .sKqu
^re. ‘000.& ^re. ‘000.&
wfkl=;a foam, msßh; iy WmlrK 50 rejkag udre l< wdfhdack u; 10
,dNh
wfkl=;a wdfhdack úlsKSu u; w,dN 45 ia:djr ;ekam;= u; ,dNh 30
lS¾;skduh 180 Khysñhkaf.ka ,o jÜgï 21
f;d.h u; w,dNh 105 WmÑ; úhoï wê fjkalsÍï 26
,eìh hq;= oE .sKqï 205 Wm,íê w,dN - m%d.aOk .sKqï
w,dN - bosßhg f.ùï 54 - rejka 360
w,dN 25 - iÿka 240
Wlia Kh u; wu;r fmd,sh 24 - ;=Idr 120 720
wu;r nexl= Kh fmd,sh 96
fiajl jkaos 23
Wm,íê úhoï 807 807
uqo,a fmd; ^re. ‘000.&
2016/4/1 oskg fYaIh 155 Wlia Kh u; fmd<sh 55

nexl= Kh (890+24) 914
wfkl=;a foam, msßh; iy WmlrK 360 Khysñfhda (210-21) 189
wfkl=;a wdfhdack 65 WmÑ; úhoï (66-26) 40
ia:djr ;ekam;= 240 fiajl jkaos 96
f;d.h 530 Wm,íê úhoï 23
,eìh hq;= oE .sKqï 635 m%d.aOk .sKqu
bosßhg f.ùï 86 rejka 888.24
cSú; rlaKh 210 i`ÿka 75.76
2,281 2,281
All Rights Reserved

43
yjq,alrejkaf.a m%d.aOk .sKqï ^re. ‘000.&

oskh úia;rh rejka iÿka ;=Idr
2016/03/31 fYaIh 900 400 350
;=Idrf.a Kh udrelsÍu - - (300)
wdfhdack .sKqu (90) - -
cSú; rlaIK wruqo, 105 70 35
Wm,íê u; w,dNh (360) (240) (120)
cx.u .sKqfuka udrelsÍu 516 (73) (229)
;=Idßf.a .sKqï ysÕh (182.76) (81.24) 264
uqo,a - f.ùï b;sßh
^.dk¾g tfrys uf¾ kS;sh (888.24) (75.76) -
(Garner Vs Murray rule) wkqj&
yjq,alrejkaf.a cx.u .sKqï ^re. ‘000.&

oskh úia;rh rejka i÷ka ;=Idr
2016/03/31 fYaIh 462 (109) (139)

;=Idrf.a Kh fmd<sh - - (108)
;=Idrf.a Kh .sKqu u; ,dNh 54 36 18
m%d.aOk .sKqug udrelsÍu (516) 73 229
- - -
bvï iy f.dvke.s,s .sKqu ^re. ‘000.&
bvï 250 f.dvke.s,s u; laIh fjkalsÍï 140

f.dvke.s,s 320 Wlia Kh mshùug bvï iy 430
f.dvke.s,s udrelsÍï
570 570
All Rights Reserved

44
Wlia Kh .sKqu ^re. ‘000.&

bvï yd f.dvke.s,s mjrd .ekSu 430 fYaIh 460
uqo,a f.ùï 55 wu;r fmd,sh Wm,íê .sKqug 25
485 485
cSú; rlaIK wruqo,a .sKqu ^re. ‘000.&

cSú; rlaIK wdjrK .sKqu 90 fYaIh 300
m%d.aOk .sKqu - rejka 105
- iòqka 70
- ;=Idr 35 210
300 300
Kh ysñ .sKqu ^re. ‘000.&

uqo,a 189 fYaIh 210
,o jÜgï 21
210 210
wfkl=;a foam< msßh; iy WmlrK ^re. ‘000.&

fYaIh - msßjehg 640 fYaIh - iuqÉÑ; laIh 230
uqo,a 360
Wm,íê ,dN ,dN .sKqu 50
640 640
All Rights Reserved

45
wdfhdack .sKqu ^re. ‘000.&

fYaIh 190 rejka úiska mjrd .ekSï 90
Wm,íê ,dN iy w,dN .sKu
q g 10 uqo,a 65
Wm,íê ,dN ,dN .sKqu 45
200 200
^re. ‘000.&
;=Idrf.a ys`.h 264
rejkaf.a iy iÿkaf.a m%d.aOk wkqmd;h 9:4
.dk¾ tfrysj uf¾ (Garney VS Murray) kS;sh wkqj rejka úiska oeßh hq;= uqo, 264 x 9
13
182.76
.dk¾g tfrysj uf¾ (Garney VS Murray) kS;sh wkqj i`ÿka úiska oeßh hq;= uqo, 264 x 4
13
81.24
yjq,a jHdmdrhl wjika .sKqï iòyd WodyrK
1. wkqr iy nKavdr úiska os¾> ld,hla ;sif

a ia ,sÅ; .súiqula fkdue;sj NdKav ñ,oS
.ekSfï iy úlsKsfï yjq,a jHdmdrhla mj;ajdf.k hkq ,nhs' fuu jHdmdrfha uq,H
j¾Ih ud¾;= 31 osfkka wjika fõ'
my; fldkafoais j,g hg;aj 2015 Tlaf;dan¾ 1 jk osk pñ,a yjq,a jHdmdrhg n|jd
.kakd ,oS'
a. lS¾;skduh .Kkh lrk osk isg miq.sh j¾I 3 l idudkH ,dN j,ska 60]
lS¾;skduh f,i .Kkh lrk ,oS' lS¾;skduh uQ,H ;;a;aj m%ldYfha wimDYH
j;alula f,i fkdolajhs'
b. wreKf.a udisl fõ;kh re 2"000 ls' jd¾Isl m%d.aOk fmd,S wkqmd;slh 6] ls'
wreK, nKavdr iy pñ,a w;r ,dN fnod .ekSfï wkqmd;h 3 # 2 # 1 ls' .eks,s
u; fmd<sh 4] ls'
c. nKavdr iy pñ,f.a cx.u .sKqï fYaIhka iEu j¾Ihla wjidkfhaou S Tjqkf

a .a
m%d.aOk .sKqï j,g udrelsÍfuka m%d.aOk .sKqï fYaIhka yjq,a jHdmdrfha
,dNd,dN fnod.ekSfï wkqmd;hg wkqj ilia lr.; hq;=h' 2015 Tlaf;dan¾ 1
jk osk pñ,a yjq,a jHdmdrhg meñfKk úg re'250"000l uqo,la /f.k tk ,oS¡
All Rights Reserved

46
my; fYaIhka 2016 ud¾;= 31 oskg fYaI msßlaiqfuka Wmqgd f.k we;'
yr ^re& ner ^re&
bvï msßjehg 920,000 -

,eìh hq;= oE iy f.úh hq;= oE 212,500 139,000
2015/04/01 oskg f;d.h 173,000 -
jegqma 123,500 -
l=<sh 27,500 -
nexl= whsrd fmd,sh - 38,000
úl=Kqï - 970,500
wvudK Kh iòyd fjkalsßï - 6,125
r:jdyk msßjehg 260,000 -
r:jdyk iòyd laIh fjka lsÍï - 120,000
.ekqï 562,000 -
,smøs jH 7,000 -
m%pdrKh 18,000 -
yjq,l a rejkaf.a .eks,s 111,000 -
m%d.aOkh - wreK - 750,000
nKavdr - 300,000
pñ,a - 250,000
idudkH úhoï 16,500 -
wreKf.a Kh - 150,000
w;e;s uqo,a 292,625 -
2,723,625 2,723,625
All Rights Reserved

47
wu;r f;dr;=re my; mßÈ ,nd oS we;'
1. 2016 ud¾;= 31 oskg .Kkh lrk ,o fN!;sl f;d.h re' 237"500 jk w;r tys
re' 3"000 l m%pdrK øjH wvx.= fõ'
2. wreKf.A jegqm o jegqma .sKqfï we;=<;ah' Bg wu;rj wreK iy nKavdrf.A .eks,s

tlA tlA udih iòyd fjka fjkaj re'5"000 la iy re' 3"000 la ne.ska úh'2015
TlAf;dAn¾ 15 osfkkA mgkA f.k iEu uilu 15 jk osk pñ,a úiska re' 2"500 ne.ska
.eks,s isÿ lr ;snqks'
3. wdh;kh iòyd udisl l=,sh re' 2"500
4. fudag¾ r: 20] l laIh wkqmd;hg ySkjk fYaI l%uhg laIh lrhs'
5. 2016 ud¾;= 31 oskg wvudK Kh iòyd fjka lsÍu Kh.e;shkaf.ka 5] ls'
6. 2016 ckjrs 01 osk wreK úiska ,nd.;a re 20,000 jákd NdKav iòyd lsis÷
igykla ;nd fkdue;' óg wu;rj 2016 fmnrjdrs 01 jk osk pñ,a nKavdrf.a
ux., W;aijhg ;E.s ,ndoSug re'30"000 l NdKav ,ndf.k we;'
7. wdikak;u j¾I 3 iòyd ,dN my; mßos fõ'
2013 ud¾;= 31 oskfhka wjika j¾Ihg re 220,000/=

2014 ud¾;= 31 oskfhka wjika j¾Ihg re 336,000/=
2015 ud¾;= 31 oskg wjika ,dNh re 304,000/=
8. 2016 ud¾;= 31 oskfhka wjika j¾Ih iòyd wreKf.ka ,nd.;a Kh iòyd

re 7,500 l fmd,shla f.úh hq;=h.
pñ,a nòjd .ekSug wod<j lsis÷ igyka fmd;a j,g .,md fkdue;'
wjYH jkafka : my; oE ms<sfh, l< hq;=h¦
a. 2016 ud¾;= 31 oskg fj<| .sKqu iy úia;SrK wdodhï m%ldYh

b. yjq,l
a rejkaf.a m%d.aOk iy cx.u .sKqu
c. 2016 ud¾;= 31 oskg uQ,H ;;a;aj m%ldYkh
All Rights Reserved

48
wreK, nKavdr iy pñ,a yjq,a jHmdrfha

2016 ud¾;= 31 osfkka wjika j¾Ihg
fj<ò .sKqu iy úia;SrK wdodhï m%ldYh
úl=Kqï 970,500
úl=Kqï msßjeh
2015'04'01 oskg f;d.h 173,000
.ekqï 562,000
735,000
NdKav .eks,s (20,000+30,000) (50,000)
685,000
2016'03'31 oskg f;d.h (237,500 – 3,000) 234,500 (450,500)
o< ,dNh 520,000
wdh;k iy mßmd,k úhoï
l=<sh 30,000
jegqma 111,500
,sms øjH 7,000
idudkH úhoï 16,500 165,000
úl=Kqï iy fnodyeÍï úhoï

m%pdrKh (18,000 -3000) 15,000
r:jdyk laIh 28,000
wvudK Kh i|yd fjkalsÍï 4,500 47,500
uQ,H úhoï
wreKf.a Kh i|yd fmd<sh 7,500 7,500 (220,000)
j¾Ih i|yd ,dNh 300,000
01.04.2015 isg 01.10.2015 isg
30.09.2015 31.03.2015
j¾Ifha Y=oO
a ,dNh 150,000 150,000
tl;= l,d : .eks,s u; fmd<sh
wreK 683
nKavdr 150
pñ,a 217
wvq l,d : m%d.aOkh u; fmd,sh
wreK (22,500)
All Rights Reserved

49
nKavdr (9,900)
pñ,a (6,600)
jegqma
wreK (12,000)
nKavdr -
pñ,a -
,dNh
wreK (50,025)
nKavdr (75,000) (33,350)
pñ,a (75,000) (16,675)
All Rights Reserved

50
ms<s;r
=
wreK nKavdr iy pñ,a yjq,a jHdmdrfha

2016 ud¾;= 31 oskg uQ,H ;;a;aj m%ldYh
re' re' re'

j;alï msßjeh laIh o< jákdlu
cx.u fkdjk j;alï
foam< msßh; iy WmlrK
iskk
a lalr bvï 920,000 - 920,000
fudag¾ r: 260,000 148,000 112,000
1,180,000 148,000 1,032,000
cx.u j;alï
fj<ò f;d. 234,500
m%pdrK øjH f;d. 3,000
,eìh hq;= oE 212,500
wvudK Kh i|yd fjkalsÍu (10,625) 201,875
uqo,a iy uqo,a iudk oE 292,625 732,000
uq`M j;alï 1,764,000
ialkaO iy j.lSï
m%d.aOk .sKqï wreK 750,000
nKavdr 500,000
pñ,a 250,000 1,500,000
cx.u .sKqï wreK 54,342
nKavdr (87,900)
pñ,a (31,942) (65,500)
1,434,500
cx.u fkdjk j.lSï
wreKf.ka ,nd.;a Kh 150,000

cx.u j.lSï
nexl= whsrdj 38,000
38,000
Kh ysñfhda 139,000
f.úh hq;= l=,sh 2,500 179,500
uq¿ ialkaOh iy j.lSï 1,764,000
All Rights Reserved

51
,dN fnod.ekSfï wkqmd;hg wkqj m%d.aOkh .e,mSu'
wreK nKavdr pñ,a
2015 '10 '01 oskg m%d.aOk fYaIh 750,000 300,000 250,000

,dN fnod.ekSfï wkqmd;h 3 2 1
wreK mokï lrf.k m%d.aOkh 750,000 500,000 250,000
cx.u .sKqfuka udre l< hq;= uqo, - 200,000 -
m%pdrKh
fYaIh 18,000 f;d.h 3,000

,d$,d .sKqu 15,000
18,000 18,000
jegqma
fYaIh 123,500 wreKf.a jegqma 12,000

,d$,d .sKqu 111,500
123,500 123,500
l=,S .sKqu
fYaIh 27,500 ,d$,d .sKqu 30,000

fYaIh m$f. 2,500
30000 30000
.eks,s
uqo,a NdKav
wreK 60,000 20,000
nKavdr 36,000 --
pñ,a 15,000 30,000
111,000 50,000
All Rights Reserved

52
yjq,alrejkaf.a cx.u .sKqï
wreK nKavdr pñ,a

uqo,a .eks,s (60,000) (36,000) (15,000)
NdKav .eks,s (40,000) - (10,000)
.eks,s u; fmd,sh (683) (150) (217)
m%:u udi 6 fha ,dNh 75,000 75,000
fnodyeÍu
wreK - Kh fmd,sh 7,500 - -
m%d.aOkh u; fmd,sh 22,500 9,900 6,600
wjidk udi 6 fha ,dNh 50,025 33,350 16,675
fnodyeÍu
m%d.aOk .sKqug udre lsÍu - (170,000) (30,000)
2016 :03 :31 oskg fYaIh 54,342 (87,900) (31,942)
.eks,s u; fmd,sh .Kkh lsÍu re'

wreK 30,000 x 4/100 X 3 ½ /12 + 20,000 X 4/100 X 3/12 683
+20,000 X 4/100 X 2/12
nKavdr 18,000 x 4/100 X 2 ½ /12 150
pñ,a 15,000 x 4/100 X 3/12 + 10,000 X 4/100 X 2/12 217
1,050
lS¾;skduh .Kkh lsÍu
pñ,a n|jd .;a oskg lS¾;skduh

j¾Ih Y=oaO ,dNh
2012/2013 (udi 6) 110,000
2013/2014 336,000
2014/2015 304,000
2015/2016 (udi 6) 150,000
900,000 x 60%
3
180,000
All Rights Reserved

53
yjq,alrejkaf.a m%d.aOk .sKqï
wreK nKavdr pñ,a

m%d.aOk fYaIh 750,000 300,000 250,000
lS¾;skduh .e<mSu 90,000 90,000 -
lS¾;skduh lmdyeÍu (90,000) (60,000) (30,000)
2016' 03'31 oskg cx.u .sKqï j,ska udre - 170,000 30,000
2016'
lsÍï 03.31 oskg fYaIh 750,000 500,000 250,000
All Rights Reserved

54

iud.ï .sKqïlrKh ye|skaùu
fldgia ksl=;a lsÍu iïnkaO .sKqïlrKh
fldgia ksl=;a lsÍfuka uQ,H /ialr .ekSug wod< oaú;aj igyka my; oelafõ'
 whÿfïoS ,o uqo,a (ksl=;a l< ñ, x whÿï l< fldgia .Kk).
nexl= .sKqu yr
whÿï yd úNck .sKqu ner
 fldgia úNckh l< úg (ksl=;a l< ñ, x úNckh l< fldgia .Kk)
whÿï yd úNck .sKqu yr

m%ldYs; m%d.aOk .sKqu ner
fldgia ksl=;=jla jeäfhka whÿïlr ;sîfï yelshdjla mj;S' túg fldgia úNckh lsÍfuka
miqj w;sf¾lj ,o uqo,a whÿïlrejka fj; kej; ,ndÈh hq;=h' fuu w;sf¾lj ,enqKq
uqo,a kej; f.ùug wod< oaú;aj igyk jkqfha"
whÿï yd úNck .sKqu yr

nexl= .sKqu ner
WodyrKh 1:
iS$i ì.a iud.u" tlla re' 25'00 la ne.ska fldgia ñ,shk 10 la ksl=;a lrhs' ñ,shk 10 l
fldgia i|yd whÿïlr ;snqKq w;r tajd ksis mßÈ úNckh lrk ,oS' fuu fldgia ksl=;=j
jd¾;d lsÍug wjYH fmd;a ;eîfï igyka ms<sfh, lrkak'
ms<s;=r
 whÿfïoS ,o uqo, (fldgia ñ,shk 10 x tlla re' 25 ne.ska = ñ,shk 250)
nexl= .sKqu yr re' ñ,shk 250

whÿï iy úNck .sKqu ner re' ñ,shk 250
 fldgia úNckh lsÍu (fldgia ñ,shk 10 x tlla re' 25 ne.ska = ñ,shk 250)
whÿï iy úNck .sKqu yr re' ñ,shk 250

m%ldYs; m%d.aOk .sKqu ner re' ñ,shk 250
All Rights Reserved

55
whÿï úNck .sKqu
m%ldYs; m%d.aOk .sKqu ñ,shk 250 nexl= .sKqu ñ,shk 250

ñ,shk 250 ñ,shk 250
m%ldYs; m%d.aOk .sKqu
fYaIh m$f. ñ,shk 250 whÿï iy úNck .sKqu ñ,shk 250

fYaIh b$f. ñ,shk 250
WodyrKh 2
iS$i ì.a iud.u" tlla re' 25'00 la ne.ska fldgia ñ,shk 20 la ksl=;a lrkq ,nhs' fldgia
ñ,shk 30 laa i|yd whÿïm;a ,eî ;snQ w;r w;sf¾lj ,o uqo,a fldgia úNckfhaoS
m%;slafIam lrk ,oS' fuu fldgia ksl=;=j jd¾;d lsÍug wjYH fmd;a ;eîfï igyka ms<sfh,
lrkak'
ms<s;=r
 whÿfïoS ,o uqo, (fldgia ñ,shk 30 x tlla re' 25 ne.ska = ñ,shk 750)
nexl= .sKqu yr re' ñ,shk 750

whÿï iy úNck .sKqu ner re' ñ,shk 750
 fldgia úNckh lsÍu (fldgia ñ,shk 10 x tlla re' 25 ne.ska = ñ,shk 250)
whÿï iy úNck .sKqu yr re' ñ,shk 250

m%ldYs; m%d.aOk .sKqu ner re' ñ,shk 250
whÿï iy úNck .sKqu
nexl= .sKqu ñ,shk 250 nexl= .sKqu ñ,shk 750

m%ldYs; m%d.aOk .sKqu ñ,shk 500
All Rights Reserved

56
m%ldYs; m%d.aOk .sKqu
fYaIh m$f. ñ,shk 500 whÿï iy úNck .sKqu ñ,shk 500

fYaIh b$f. ñ,shk 500
iuyr fõ,djkaysoS fldgia i|yd iïmQ¾K uqo,u fldgia ksl=;a lrk wjia:dfõoSu f.jkq
fkd,efí' fldgia i|yd uqo,a" whÿï" úNck iy werhqï wjia:djkaysoS úáka úg werhqï
lrkq ,efí'
All Rights Reserved

57

iud.ï i|yd uQ,H jd¾;d ms<f
s h< lsÍu
ud;Dldj : 6 wNHka;r wruqKq i|yd iud.ï .sKqï
msgq wxlh 467 ( bf.kqï M, 4.1.2,4.1.3)
wNHka;r m%fhdackh i|yd uQ,H m%ldYk ms<sfh< lsÍfï§ fhdod.;hq;= wdlD;sh" WodyrK
folla o iu. my; § we;'
wNHka;r l<ukdldÍ;ajfha m%fhdackh i|yd jk ,dNdZ,dN .sKqï m%ldYhl wdo¾Yh.
iS$i XYZ fmdÿ iud.u

2016 ud¾;= 31 Èfkka wjika j¾Ih i|yd ,dNdZ,dN .sKqï m%ldYh
re' re'
wdodhu xxxx
wvql<d ( úl=Kï q msßjeh
2015 wfm%,
a a 01 Èkg f;d. xxxx
tl;= l<d ( ñ,§ .ekqï xxxx
f.ktafï l=<S xxxx
xxxx
wvql< d ( wjika f;d.h (xxxx)
f;d. ke;sùï (xxxx)
úl=Kïq msßjeh (xxxx)
o< ,dNh xxxx
tl;= l<d ( fjk;a wdodhï xxxx
wvq l<d ( úhoï
mßmd,k úhoï
f.dvke.s,s l=,S (xxxx)
fiAjl fõ;k (xxxx)
rlAIK (xxxx) (xxxx)
úl=Kï
q iy fnodyeÍfï úhoï (xxxx)
fldñiA (xxxx)
m%pdrK úhoï (xxxx)
jegqmA iy fõ;k - úl=Kï
q iy fnodyeÍfï fiAjl (xxxx)
uQ,H msßjeh (xxxx)
Kh i|yd fmd,sh (xxxx)
xxxx
nÿ fmr ,dNh xxxx
wvql<d ( wdodhï nÿ (xxxx)
j¾Ih i|yd ,dNh xxxx
All Rights Reserved

58
1 jk WodyrKh
iS$i ysrel ^fm!oa.,sl& iud.u" fudag¾ jdyk wu;r fldgia wdkhkh lsÍu;a" foaYSh
jYfhka ñ,§ .ekSu;a" f;d. iy is,a,r fj<|dfï;a fh§ isà' iS$i ysrel ^fm!oa.,sl&
iud.fï fmd;aj,ska my; i|yka fYaI msßlaiqu 2012 ud¾;= 31 Èkg Wmqgd.kakd ,§'
2012 ud¾;= 31 Èkg fYaI msßlaiqu ^re' Z000 j,ska&

úia;rh yr ner
^re' Z000& ^re' Z000&
m%ldYs; m%d.aOkh 50,000
r|jd.;a bmehSï 18,240
bvï 10,500
f.dvke.s,s 20,500
fudag¾ jdyk 27,700
WmlrK" fuj,ï iy mß.Kl 18,500
úl=Kqï 275,120
w;e;s uqo,a 275
jegqma iy fõ;k - úl=Kï
q iy fnodyeÍï 12,750
- ld¾hd, fiAjl 4,500
2011 wfm%a,a 01 Èkg f;d. 77,400
2011 wfm%a,a 01 Èkg laIh fjkalsÍu
- - f.dvke.s,s 6,800
- - fudag¾ jdyk 11,400
- - WmlrK" fuj,ï iy mß.Kl 13,500
ñ,oS .ekqï - wdkhk 124,350
- foaYShj ñ,§ .ekqï 15,530
wdodhï nÿ 1,750
w;sld, - úl=Kqï fiajlhskg
a 2,750
wdkhk nÿ iy NdKav ksoyialr .ekSï 2,450
ia:djr ;ekam;=j ^12]& 25,000
fj<| Kh.e;sfhda 28,500
- rlaIKh - f.dvke.s,s 500
- - fudag¾ jdyk 750
- - WmlrK iy mß.Kl 200
úl=Kqï m%j¾Ok 12,850
jHdmdrsl m%j¾Ok úhoï 2,550
nexl= whsrdj 1,650
Khysñ md,k .sKqu 37,250
1,830
All Rights Reserved

59
EPF iy ETF - úl=Kqï iy fnodyeÍï 640

úÿ,sh - ld¾hd, 2,670
c,h 550
wdrlaIl .dia;= 2,440
,smø
s jH 1,230
f.dvke.s,s kv;a;= 122
bkaOk úhoï 7,430
jdyk kv;a;= 5,350
mß;Hd. 500
ú.Kk .dia;= 250
wvudK Kh i|yd fjkalsÍu 2,250
jÜgï 600
f.úhhq;= VAT 1,290
f.ktafï l=,S 320
whsrd fmd<S 280
fnd,aKh lmdyeÍï 2,210
úl=Kqï yrjd tjqï 120
ÿrl:k 198
fjk;a mßmd,k úhoï 1,455
417,500 417,500
Tng i,ld ne,Su i|yd my; f;dr;=re o imhd we;'

^01& 2012 ud¾;= 31 Èkg mej;s fN!;sl f;d.fha jákdlu re' 71"550'000 la úh'
re' 2"500"000 la jákd wu;r fldgia f;d.hla ^f;d. mdßfNda.slhdg re' 5"000"000
l úl=Kk ,È& f;d. mdßfNda.slhd úiska /f.k hk ;=re 2012 ud¾;= 31 Èkg
jHdmdrfha mej;s by; f;d.fha we;=<;aj ;snqKs'
^02& f.dvke.s,s i|yd jd¾Isl rlaIK jdßlh f,i re' 300"000 la 2011 foieïn¾ 01
isg 2012 fkdjeïn¾ 30 olajd ld, mßÉfþoh i|yd f.jk ,o w;r" fuu m%udKh
f.dvke.s,s rlaIK .sKuq g yr lr ;snqK's
^03& re' 50"000 la msßjeh jQ ;S%-frdao r:fhys Ndú;d lrkq ,nk f;,a fmrk idïm,
wdldrfhka j¾Ih ;=<§ fkdñf,a fnodfok ,§' flfiafj;;a fï iïnkaOfhka
igyka lsisjla uQ,H m%ldYkj, jd¾;dlr fkd;snqK's
^04& 2011 wfm%a,a 01 Èkg msßjeh re' ñ,shk 8 la iy iuqÉÑ; laIh re' ñ,shk 3'2 la jk
fudag¾ f,dßhla" 2011 Tlaf;daïn¾ 01 Èk msßjeh re' ñ,shk 10 la jk kj fudag¾
f,dß r:hlg yqjudre jYfhka fok ,o w;r f.úh hq;= b;sß m%udKh i|yd jk
re' ñ,shk 4 l bkafjdhsih s i|yd fplam;lska uqo,a f.jk ,§' .KldêldÍjrhd
úiska fudag¾ jdyk kv;a;= .sKqu re' ñ,shk 4 lska yrfldg nexl= .sKqu re' ñ,shk
4lska ner lsÍu yer fjk;a lsis÷ igykla .sKqï fmd;aj, jd¾;d lr fkd;snqKs'
All Rights Reserved

60
^05& ir, ud¾. l%uh wkqj my; ±lafjk jd¾Isl wkqmd;hka hgf;a laIh i|yd
m%;smdok ie,ish hq;=h'
f.dvke.s,s 2]
WmlrK" fuj,ï iy mß.Kl 20]
fudag¾ jdyk 20]
06& 2012 ud¾;= 31 Èkg my; ±lafjk úhoï WmÑ; l< hq;=h'
re
úÿ,sh 550"000
wdrlaIl 120"000
c,h 20"000
^07& 2012 ud¾;= udih i|yd nexl= iei÷ï m%ldYh ms<sfh< lsÍug fmr fYaI msßlaif
q ï
±lafjk nexl= fYaIh Wmqgd.kakd ,§' nexl= iei÷u ms<sfh< lsÍu;a iuÕ my; oE
±k .ekSug ,enqKs'
² Kh.e;sfhl=f.ka ,o re' 500,000 l fplam;la nexl=fõ ;ekam;a lrk ,oafoa
2012 ud¾;= 25 Èkh' fuu fplam; 2012 ud¾;= 28 Èk nexl=j úiska w.re
lrk ,o w;r nexl= .dia;= jYfhka re' 3"000 la whlr.kakd ,§'
flfiafj;;a" by; ±lafjk lsij s la jHdmdrfha fmd;aj, jd¾;dlr
fkd;snqKs'
² 2012 ud¾;= udih i|yd nexl= whsrd fmd,sh jYfhka nexl=j re' 25"000 la
whlrf.k ;snqK's fuh jHdmdrfha fmd;aj, igyka lr fkd;snqK's
² iemhqïlrefjl= fj; f.jk ,o re'250"000 l fplam;a f.ùula
re'520,000 la f,i nexl=j úiska ysrelf.a jHdmdrfha nexl= .sKqfï yrg
igyka lrk ,§'
^08& fYaI msßlaifq ï olajd we;s fj<| Kh.e;s fYaIfha re' ñ,shk 2'7 la jákd jirlg
jvd jeä ld,hla fkdf.jd mj;sk Kh fYaI we;=<;a fõ' tu m%udKfhka re' ñ,shk
1'7 la kej; whlr.; fkdyels njg y÷kd.kakd ,o w;r th lmdy< hq;= fõ'
2012 ud¾;= 31 Èkg re' ñ,shk 1l ysÕ fYaIhla mej;s .Kqfokqlrefjl=f.a fYaIfhka
50] l ksYaÑ; fnd,a yd wvudK Kh m%;smdokhla ie<iSug ;SrKh lrk ,oS'
by; ±lajQ re' ñ,shk 2'7 yer whlr.; hq;= uq¿ Kh.e;s fYaIhka 10] la"
Kh.e;shka i|yd fmdÿ m%;smdokhla f,i ie<ish hq;h
= '
^09& fYaI msßlaif
q ï we;s fj<| Khysñ md,k .sKqfï fYaIh" Khysñ f,crfha tl;=jg
iudk fkdùh' Khysñ md,k .sKqu iy Khysñ f,crh iudf,dapkh lsÍfï§ my;
oE olakg ,enqK's
 re' 875"000 la jákd foaYShj Khg .;a wu;r fldgia ldKavhl tl;=j
(Batch Total) oaú;aj igyka moaO;sfha re' 785"000 la f,i igykaj ;snqK's
flfiafj;;a tla tla Khysñ f,crfha" fm!oa.,sl f,c¾ .sKqï igyka
ksjerÈj isÿlr ;snqK's
All Rights Reserved

61
² f.ùï isÿlsÍfï m%udoh fya;=fjka iemhqïlrefjl= úiska re' 50"000 l

fmd,shla whl< w;r th md,k .sKqfï igyka lr fkd;snqK's flfia fj;;a"
fuu .kqfokqj Khysñ f,crfha ksjerÈj jd¾;d lr ;snqK's
² ksis fõ,djg f.ùï isÿlsÍu u; iemhqïlrejkaf.ka re' 100"000 l jÜgula
,enqKq w;r" th Khysñ f,crfha jd¾;d lr fkd;snqKq kuq;a Khysñ md,k
.sKqfï fuh ksjerÈj jd¾;dlr ;snqK's
^10& ia:djr ;ekam;= fYaIh f,i fYaI msßlaiqfï ±lafjkafka 2011 wfm%a,a 01 Èkg mej;s
fYaIh fõ' fuu ia:djr ;ekam;=j u; 2011$2012 uQ,H j¾Ih i|yd fmd,sh" .sKqï
fmd;aj, y÷kdf.k fkd;snqKs'
wjYH jkafka"
jHdmdrfha wNHka;r l<ukdldß;ajfha m%fhdackh i|yd my; i|yka oE ms<sfh< lrkak'
(a) 2012 ud¾;= 31 Èfkka wjika j¾Ih i|yd ,dNdZ,dN iy fjk;a úia;SrK wdodhï
m%ldYh'
(b) 2012 ud¾;= 31 Èkg uQ,H ;;a;aj m%ldYh
WodyrK 02
iS$i fyaud,a ^fm!oa.,sl& iud.u" frÈ fidaok hka;% i|yd Ndú;d lrkq ,nk ixrpl
ksIm
a dokh lr úlsKf S ï jHdmdrhl fh§ isà' 2016 ud¾;= 31 Èkg Tyqf.a jHdmdrfha fYaI
msßlaiuq my; ±lafõ'
All Rights Reserved

62
iS$i fyaud,a ^fm!oa.,sl& iud.u

2016 ud¾;= 31 Èkg fYaI msßlaiqu
yr
^re' Z000& ner
^re' Z000&
r|jd.;a ,dN 22,400
bvï 57,500
ld¾hd, f.dvke.s,a, 25,000
msßh; iy hka;% 62,500
fudag¾ jdyk 18,200
WmlrK 5,400
2016 wfm%a,a 1 Èkg - iuqÉÑ; laIh
12,000
- ld¾hd, f.dvke.s,a,
34,600
- msßh; iy hka;%
11,800
- fudag¾ jdyk
2,700
- WmlrK
2016 wfm%a,a 1 Èkg - f;d.
- wuqøjH 16,400
- ksñ NdKav 73,800
- fkdksñ jev 4,100
ñ,§ .ekqï - wuqøjH 193,200
úl=Kqï 419,600
wvudk Kh i|yd fjkalsÍu 7,200
úl=Kqï yrjd tjqï 12,400
fj<| ,eìh hq;= oE $ fj<| f.úh hq;= oE 93,500 47,700
.eKqï yrjd hejqï 8,200
fõ;k 48,400
mßmd,k jegqma 6,250
úÿ,sh 37,400
hka;% kv;a;= 11,380
rlaIK 7,800
wdrlaIl úhoï 5,500
úl=Kqï m%j¾Ok 9,200
jÜgï 2,630 3,800
fjk;a l¾udka;Yd,d fmdÿld¾h 12,480
f.úh hq;= VAT 18,320
bvfkdfok fhojqï VAT 2,220
msßh; úlsKu S 7,500
È.=ld,Sk Kh 40,000
Kh fmd,sh 6,850
fiajl Kh 2,800
l¾udka;Yd,d f.dvke.s,s l=,S 7,200
fjk;a mßmd,k úhoï 11,500
fjk;a úl=Kqï úhoï 14,600
All Rights Reserved
63
kv;a;= fiajl fõ;k 2,860

wdkhk nÿ iy f.ktafï l=,S 4,650
ia:djr ;ekam;= wdfhdackh 25,000
uqo,a iy uqo,a iudk oE 2,500
wúksYÑ a ; .sKuq 2,600
785,820 785,820
Tnf.a i<ld ne,Su i|yd my; i|yka wu;r f;dr;=re o imhd we;'
^01& 2016 ud¾;= 31 Èkg mej;s f;d. w.hka my; mßÈ úh'
re' ñ,shk
wuqøjH 23.7
fkdksñ jev 2.2
ksñ NdKav 7.5
1'1 by; wuqøjHh f;d.fha msßjeh re' ñ,shk 4 la jQ w;r ydks jQ f;d.o
we;=<;a fõ'
fuu wuqøjH" ksIm a dok lghq;= i|yd Ndú; fkdlsÍu l,uKdldr
wOHlAIlf.A woyi úh' flfia fj;;a re' 100"000 l úl=Kqï msßjehla
±Ífuka wk;=rej fuu wuqøjH re' ñ,shk 1'5 lg úlsKSug yels njg Tyq
;=< wd;au úYajdihla mj;S'
1'2 2016 ud¾;= 30 Èk re' ñ,shk 1'2 lg úl=Kk ,o ksñ NdKav f;d.hla
.kqfokqlrefjl= úiska yrjd tjk ,§' flfiafj;;a" fuu .kqfokqj" 2016
ud¾;= 31 Èk§ mjd jHdmdrfha .sKqï fmd;aj, jd¾;d lr fkd;snqK's fuu
NdKavj, jákdlu" by; ksñNdKav f;d.fha by; ñ, hgf;a we;=<;aj
;snqK's úl=Kkq ,nk ksIm
a dÈ;j, msßjeh u; 20] l o< ,dN wdka;slhla
fyaud,a úiska mj;ajd.kq ,efí' 2016 ud¾;= 31 Èkg by; uqo,"
mdßfNda.slfhl=f.ka ,eìh hq;= uqo,la f,i fj<| ,eìhhq;= oE hgf;a
fmkajd ;snqK's
1'3 tla;rd mdßfNda.slfhl=f.a úfYaI; s weKjqula u; msßjeh re' ñ,shk 2 la
jQ ksñ NdKav f;d.hla .nvdfõ fjkuu ;nd ;snqK's by; f;d.hg wod<
úl=Kqï .kqfokqj" 2016 wfm%a,a 01 Èk isÿjQ w;r jHdmdrh u.ska mdßfNda.slhd
fj; re' ñ,shk 2'4 l bkafjdhsih s la ksl=;a lrk ,§' flfia fj;;a" fuu
f;d.fha jákdlu by; fmkajd we;s ksñ NdKav fYaIfha we;=<;a fkdfõ'
^02& 2016 fmnrjdß 20 Èk l¾udka;Yd,dfõ isg .nvdj f;la m%jdykh lrk ,o msßjeh
re' ñ,shk 2 la jQ NdKav f;d.hla fidrd.kakd ,§' m%jdykh flfrk f;d. re'
ñ,shk 1'5 lg rlaIKh lr ;snqK's rlaIKh fldg ;snQ m%udKh" iïmQ¾Kfhkau
f.jk njg rlaIK iud.u ;yjqre lrk ,§' by; isÿùug wod< .sKqïlrK
igyka" jHdmdrfha .sKqï fmd;aj, igyka lr fkd;snqKs'
All Rights Reserved

64
^03& 2016 ud¾;= 31 Èkg fyaud,a iud.fï fYaI msßlaiu

q ;=,kh fkdjQ w;r fjki
wúksYaÑ; .sKqulg udrelrk ,§' .sKqïlrK jd¾;dj, ksrjoH;djh iudf,dapkh
lsÍfï§ my; jerÈ miqj wkdjrKh lr.kakd ,§'
(i) 2016 ckjdß udifha § f.jk ,o re' ñ,shk 2'8 l úÿ,s ì,am; re' ñ,shk
8'2 la f,i úÿ,s .sKqfï jd¾;d ù ;snqK's
(ii) re' ñ,shk 1'2 la jQ l¾udka;Yd,d l=,S f.ùu" l¾udka;Yd,d l=,S .sKqfuka
uÕyeÍ ;snqK's
(iii) re' ñ,shk 5'7 la jQ iukaf.ka Khg ñ,§ .ekqï" fj<| f.úh hq;= oE .sKqfï
re' ñ,shk 7'5 la f,i igyka lr ;snqK's flfia fj;;a" fuu .kqfokqj
.ekqï .sKqfï ksjerÈj igyka lr ;snqK's
(iv) Kh.e;sfhl=f.ka ,o re' ñ,shk 5 la Kh.e;s md,k .sKqfï nerg fojrla
igyka ù ;snqK's
^04& re' ñ,shk 8 la jQ fj<| ,eìhhq;= oE" fnd,aKh f,i lmdy< hq;=fõ' 2016 ud¾;= 31
Èkg b;sßj we;s fj<| ,eìhhq;= oE fYaIfhka ^Y=oaO& 5] la wvudK Kh f,i
fjkal< hq;=h'
^05& 2016 wfm%a,a 01 Èk re' ñ,shk 20 lg w;am;a lr.;a msßh;hla 2015 foieïn¾ 31
Èk re' ñ,shk 7'5 lg bj;a lrk ,§' úlsKf S uka ,o uqo," uqo,a fmd;g yr fldg
msßh; úlsKSfï .sKqug ner lrk ,§' fï iïnkaOfhka jHdmdrfha fmd;aj, fjk;a
lsis÷ igykla ;nd fkd;snqK's
^06& foam<" msßh; iy WmlrK" ir, ud¾. l%uh hgf;a my; ±lafjk wkqmd;slhkag
wkqj laIh l< hq;=h'
ld¾hd, f.dvke.s,a, - j¾Ihlg 5] ne.ska
msßh; iy hkaf;%damlrK - j¾Ihlg 12'5] ne.ska
fudag¾ jdyk - j¾Ihlg 20] ne.ska
WmlrK - j¾Ihlg 25] ne.ska
^07& 2016 ud¾;= 31 Èkg my; oE WmÑ; l< hq;=h'
re' ñ,shk
úÿ,sh 2'3
wdrlaIl úhoï 0'8
rlaIKh 1'2
^08& my; ±lafjk úhoï my; mßÈ wkqmd;kh l< hq;= fõ'
l¾udka; Yd,dj mßmd,k úl=Kï

q
úÿ,sh 60% 30 10%
wdrlaIl úhoï 50% %
40 10%
rlaIKh 40% %
30 30%
kv;a;= úhoï 60% %
40 -
All Rights Reserved

65
^09& ia:djr ;ekam;= wdfhdackh 2016 ckjdß 01 Èk isÿlrk ,§' nexl=j úiska jd¾Islj
16] ne.ska jQ fmd,S wkqmd;hla msßkuk ,§' flfia fj;;a jHdmdrfha 2015$2016 uQ,H
m%ldYkj, lsis÷ fmd,S wdodhula y÷kdf.k fkd;snqKs'
Tn úiska my; i|yka oE jHdmdrfha wNHka;r l<ukdldÍ;ajh i|yd ms<sfh< l<
hq;=h'
(a) 2016 ud¾;= 31 Èfkka wjika j¾Ih i|yd ksIamdok .sKu
q
(b) 2016 ud¾;= 31 Èfkka wjika j¾Ih i|yd úia;SrK wdodhï m%ldYkh
(c) 2016 ud¾;= 31 Èkg uQ,H ;;a;aj m%ldYh
All Rights Reserved

66
mßÉfÊoh 18
ud;Dldj 10 : iuQy iud.ï i|yd taldnoaO uQ,H m%ldYk y÷kajd§u
msgq wxlh 493 (bf.kqï M, 3.2.4)
taldnoaO uQ,H m%ldYk j,g wod< w;sf¾l f;dr;=re my; idlÉPd flf¾'
taldnoaO uQ,H m%ldY
uyd mßudK jHdmdr wdh;k iud.ï úYd, m%udKhlska iukaú; jk w;r tajd tla uOH.;
fyda mßmd,k iud.ula u.ska md,kh lrkq ,nhs' fujeks iud.ï ish,a,u iuQyhla f,i
y÷kajkq ,nhs' mßmd,k iud.u" uõ iud.u /mßmd,l iud.u f,i y÷kajk w;r" fï
iud.ug wfkl=;a iud.ï j, fldgia ish,af,au fyda fldgil whs;sh i;=fõ'
uõ iud.fï md,khg hg;a wfkl=;a iud.ï mßmd,s; iud.ï f,i y÷kajkq ,nhs' 2007
wxl 7 orK iud.ï mkf;a fr.=,dis wkqj iuqyfha m%;sM, tla wd¾Ól wiaÒ;ajhla f,i
bosßm;a l< hq;=h'
tla iud.ula ;j;a iud.ul fldgia ñ,oS .ekSug úúO fya;= mj;S' ta w;ßka iuyrla
my; fõ'
 ia:djr iemhqula iy;sl lr .ekSug iemhqïlrejkaf.a fldgia iud.u úiska ñ,oS

.ekSu'
 fnodyeÍfï cd,h wdrlaId lr .ekSug .ekqïlrejkaf.a fldgia iud.ula úiska
ñ,oS.ekSu'
 kS;suh fyda nÿlrK fya;=
tla iud.ula ;j;a iud.ula md,kh lsÍfïoS mßmd,k mßmd,s; iïnkaO;djh yg.kS'
fndfyda wjia:dj,oS uõ iud.u úiska mßmd,s; iud.fï idudkH fldgia j,ska jeä
m%udKhla ñ,oS .ekSu u.ska md,kh uqÿkam;a lr .kS' SLFRS 10 wkqj mßmd,l iud.fï
iy mßmd,s; iud.ïj, m%;sM, taldnoaO l< hq;= w;r taldnoaO uQ,H m%ldY ms<sfh, l<
hq;=h' taldnoaO uQ,H m%ldY iuqyfhau uQ,H m%ldY jk w;r tu.ska mßmd,l iud.fï iy
mßmd,s; iud.ïj, j;alï" j.lSï" ialkaOh" wodhï iy úhoï iy uqo,a m%jdyh tla
wd¾:sl wia:s;ajhla f,i ms<sìUq lr olajhs' mßmd,l iud.u taldnoaO uQ,H m%ldY bosrsm;a
lsßfïoS ish`Mu foaYsh iy úfoaYSh mßmd,s; taldnoaO l< hq;=h'
taldnoaO lsÍfï ls%hdj,sh
taldnoaO lsßfï lsh

% dj,sfhaoS mßmd,lfha iy mßmd,s; j, j;alï j.lSï ialkaOh wdodhï
iy úhoï fma<sfhka fma<sh tl;= lsÍfï mokug taldnoaO lsßu isÿ lrhs'
taldnoaO uQ,H ;;a;aj m%ldY ms<sfh< lsÍfï l%uh
mßmd,l iud.fï iy mßmd,s; iud.ï j, uQ,H m%ldY j, we;s j;alï j.lSï ialkaOh
fma<sfhka fma<sh tl;= lsßfï moku u; taldnoaO lsÍu isÿ lrhs'
taldnoaO uQ,H ;;a;aj m%ldYh ms<sfh< lsÍfïoS my; olajd we;s ls%hdmámdá fol
isÿ lrkq ,nhs'
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67
 mßmd,l iud.fï iy mßmd,s; iud.fï .sKqï j, tla iud.ul j;alula iy

wfkl=;a iud.ul j.lSula $ialkaOh f,i olajd we;s whs;u bj;a lsÍsu'
 bj;a fkdlrk ,o iuQyfha ish`Mu j;alï iy j.lSï tlg tl;= lsÍu'
my; olajd we;s whs;u bj;a lsÍug wjYHh fõ'
i. mßmd,l iud.fï fmd;aj, fmkajd we;s mßmd,s; iud.fï wdfhdack w.h mßmd,s;
iud.fï m%ldYs; m%d.aOkh iu. lmd y< hq;=h'
ii. iuQyfha wka;¾ iud.fï fj<odula mej;sh yelsh' WodyrKhla f,i mßmd,l
iud.u mßmd,s; iud.ug Kh mokug NdKav úlsKu s ' fuys m%;sM,hla f,i
mßmd,l iud.fï fmd;aj, mßmd,s; iud.fuka ,eìh hq;= oE ^w.hla& fmkakqï
lrkq ,nk w;r mßmd,s; iud.fï fmd;aj, mßmd,l iud.ug f.úh hq;= oE
^w.hla& ms<sìUq lrkq ,nhs'
WodyrK
2015 ud¾;= 31 oskg mßmd,l iud.fï ^P PLC) iy mßmd,s; iud.fï ^S PLC) uQ,H ;;a;j
m%ldY my; olajd we;'
S PLC iud.u ixia:dmkh isÿ lsÍfïos P PLC iud.u S PLC iud.fï fldgia 100 ]
w;alr .kakd ,oS' P PLC Kh mokug NdKav S PLC fj; úl=Kkq ,nhs'
2015 ud¾;= 31 oskg uQ,H ;;a;ajh m%ldYh
P PLC (re.’000) S PLC (re.’000)

cx.u fkdjk j;alï
foam< msßh; iy WmlrK 50,000 30,000
S PLC ys wdfhdack ^re' 10 ne.ska fldgia ñ,shk 3 la& 30,000 -
cx.u j;alï
f;d.h 24,000 6,000
S PLC j,ska ,eìh hq;= oE 5,000 -
wfkl=;a Kh.e;sfhda 18,000 4,000
uqo,a iy uqo,a iudk oE 3,000 5,000
50,000 15,000
uq`M j;alï 130,000 45,000
ialkaOh
m%ldYs; m%d.aOkh 75,000 30,000
r|jd.;a ,dN 15,000 5,000
90,000 35,000
cx.u j.lSï
P PLC g f.úh hq;= oE - 5,000
wfkl=;a Khysñshka 40,000 5,000
40,000 10,000
uq`M ialkAOh iy j.lSï 130,000 45,000
All Rights Reserved

68
Tn úiska 2015 ud¾;= 31 oskg taldnoaO uQ,H ;;a;aj m%ldYh ms<sfh< l< hq;= fõ'
ms<s;=re
wj,x.= l< hq;= whs;u

a. P PLC j;alï j, olajd we;s re' ñ,shk 30 la S PLC ys wdfhdack" S PLC ys
m%ldYs; m%d.aOkh iu. wj,x.= l< hq;=h'
b. P PLC re' ñ,shk 5 ys S PLC j.lSï j, olajd we;s S P PLC j, f.úh hq;=
re' ñ,shk 5 iu. wj,x.= l< hq;=h'
my; olajd we;s taldnoaO uQ,H ;;a;aj m%ldYh ms<sfh< lsÍug b;sßj we;s ish`Mu
j;alï iy j.lSï tlsfkl tl;= l< hq;=h'
P PLC
2015 ud¾;= 31 oskg taldnoaO uQ,H ;;a;aj m%ldYh
(re.’000)
cx.u fkdjk j;alï
foam, msßh; iy WmlrK 80,000
cx.u j;alï
f;d.h 30,000
wfkl=;a Kh .e;sfhda 22,000
uqo, iy uqo,a iudk oE 8,000
60,000
uq¿ j;alï 140,000
ialkaOh
r|jd.;a ,dNh 20,000
95,000
cx.u j.lSï
wfkl=;a Khysñfhda 45,000
uq¿ ialkAOh yd j.lSï 140,000
All Rights Reserved

69
taldnoaO ,dNdZ,dN m%ldYh
fma<sfhka fma<sh tl;= lsÍfï moku u; mrsmd,l iud.fï iy mrsmd,s; iud.fï ,dNdZ
,dN .sKqï m%ldY j, wdodhï iy úhoï tlsfkl tl;= l< hq;=h' bka miqj taldnoaO
.e,mSu isÿ lsÍu wjYHh'
WodyrK 1
2014 wfm%a,a 1 jk osk S PLC iud.u ixia:dmkfhaos P PLC úiska S PLC ys idudkH fldgia
100] w;am;a lr .kakd ,oS'
2015 ud¾;= 31 oskg iud.ï foflysu ,dNd ,dN m%ldYl my; olajd we;'
P PLC S PLC
(re.’000) (re.’000)
wdodhu 80,000 50,000
wvq l<d # úl=Kï
q msßjeh (45,000) (28,000)
o< ,dNh 35,000 22,000
wvq l<d # úhoï
mßmd,k úhoï (12,000) (8,000)
úl=Kqï iy mßmd,k úhoï (8,000) (5,000)
uQ,H úhoï (5,000) (1,000)
nÿ fmr ,dNh 10,000 8,000
wdodhï nÿ (2,000) (1,000)
j¾Ih iòyd ,dNh 8,000 7,000
Tn úiska P PLC iuqyh ioyd taldnoaO ,dNd,dN m%ldYh ms<sfh<l< hq;=h.
= e:
ms<s;r
P PLC
2015 ud¾;= 31 osfkka wjika j¾Ihg taldnoaO ,dNd ,dN .sKqu m%ldYh
(re.’000)
wdodhu 130,000
wvq l<d # úl=Kï
q msßjeh (73,000)
o< ,dNh 57,000
wvq l<d # úhoï
mßmd,k úhoï (20,000)
úl=Kqï iy fnodyeÍfï úhoï (13,000)
uQ,H úhoï (6,000)
nÿ fmr ,dNh 18,000
wdodhï noq (3.000)
j¾Ih iòyd ,dNh 15,000
All Rights Reserved

70
taldnoaO lsÍfï .e,mSï
1. md,khg hg;a fkdjk ysñlï
mßmd,l iud.ug mßmd,s; iud.fï idudkH fldgia m%d.aOkfhka 100] la whs;s

fkdjk wjia:d j,oS md,khg hg;a fkdjk ysñlu iòyd .e,mSï wjYH fõ'
WodrKhla f,i mrsmd,l iud.u mßmd,s; iud.fï idudkH fldgia j,ska 80] la
w;am;a lr f.k we;s úg idudkH fldgiaj,ska 20] la md,khg hg;a fkdjk
fldgialrejka i;=j mj;s' tu ksid mßmd,s; iud.u Wmhk ,dN j,ska 20] la
md,khg hg;a fkdjk fldgia ysïhkag whs;s fõ' ,dNfhka fldgila md,khg hg;a
fkdjk fldgia ysñhka i;= jk neúka taldnoaO ,dNdZ,dN m%ldYh ;=< th fjku
fmkaúh hq;=h'
2. wka;¾ iud.ï fj<odu
taldnoaO ,dNdZ,dN m%ldYh u.ska iuQyfha m%;sM, tla wiaÓ;Ajhl m%;sM, f,i ilia
lr olajkq ,nhs' iuQyfha tla iud.ula , NdKav ;j;a iud.ulg úl=Kj q fyd;a
m<uq iud.ug úl=Kqï wdodhï jk w;r wfkla iud.ug úl=Kï q msßjehla fõ' tfia
kuq;a fuu .kqfokqj iuQyh ;=< isÿ jQ .kqfokqjls'
taldnoaO w.hkaf.ka úl=Kqï iy úl=Kqï msßjeh ms<sìsUq úh hq;af;a ndysr

md¾Yjhkag isÿ l< úl=Kqï iy ndysr md¾Yjhkaf.ka isÿ l< ñ,oS .ekSïh' tuksid
j¾Ih ;=< isÿjQ wka;¾ iud.ï úl=Kqï wdodhï iy úl=Kqï msßjeh wvq lsÍu iòyd
.e,mSï isÿ l< hq;=h'
WodyrK¦
S PLC ixia:dmk l< 2014 wfma%,a 01 jk osk P PLC úiska tys idudkH fldgia j,ska
80] la w;am;a lr .kakd ,oS' 2015 ud¾;= 31 osfkka wjika j¾Ihg iud.ï foflys
,dNd,dN .sKqï my; fõ'
P PLC S PLC
(re.’000) (re.’000)
wdodhu 80,000 50,000
wvq l<d : úl=Kï
q msßjeh (45,000) (28,000)
o< ,dNh 35,000 22,000
wvq l<d : úhoï
mßmd,k úhoï (12,000) (8,000)
úl=Kqï iy fnodyeÍï úhoï (8,000) (5,000)
uQ,H úhoï (5,000) (1,000)
nÿ fmr ,dNh 10,000 8,000
wdodhï nÿ (2,000) (1,000)
nÿ miq ,dNh 8,000 7,000
All Rights Reserved

71
2015 ud¾;= 31 osfkka wjika j¾Ih ;=< re' ñ,shk 10 la jákd NdKav S PLC g úl=Kd we;'
S PLC úiska P PLC f.ka ñ,oS .;a ish`M NdKav 2015 ud¾;= 31 osk jk úg úl=Kd we;'
2015 ud¾;= 31 osfkka wjika j¾Ih i|yd iuqyfha taldnoaO ,dNd,dN .sKqu ms<sfh, lrkak'
ms<s;=re
P PLC ys
2015 ud¾;= 31 osfkka wjika j¾Ih i|yd iuqyfha taldnoaO ,dNd,dN m%ldYh
Rs’ 000
wdodhu 120,000
wvq l<d: úl=Kqï msßjeh (63,000)
o< ,dNh 57,000
wvq l<d: úhoï
mßmd,k úhoï (20,000)
úl=Kqï iy fnodyeÍfï úhoï (13,000)
uQ,H úhoï (6,000)
(39,000)
nÿ fmr ,dNh 18,000
wdodhï nÿ (3,000)
noq miq ,dNh 15,000
md,khg hg;a fkdjk fldgia ysñhg wod< ,dNh 1,400
mßmd,khg wod< ,dNh 13,600
15,000
fmr jev
1. taldnoaO wdodhu = P PLC ys wdodhu + S PLC wdodhu - wka;¾ iud.ï úl=Kqï
= 80,000 + 50,000 -10,000
= 120,000
2. taldnoaO úl=Kqï msßjeh = P PLC úl=Kqï msßjeh + S PLC úl=Kqï msßjeh-

wka;¾ iud.ï .ekqï
= 45,000 + 28,000 - 10,000

= 63,000
md,khg hg;a fkdjk fldgia ysñhkag wod< ,dNh

S PLC ys j¾Ifha ,dNh =7,000
md,khg hg;a fkdjk whs;sh = 20%
md,khg hg;a fkdjk fldgia ysñhkag wod< ,dNh = 7,000 x 20%
= 1,400
All Rights Reserved

72

iud.ï i|yd uQ,H m%ldYk ms<f
s h< lsÍu
ud;Dldj :08 LKAS 18 whNdrh
msgq wxlh:484 (bf.kqï M,h 4.3.1)
NdKav úlsKSfuka fyda fiajd iemhSfuka jk wdodhu y÷kd.ekSug imqrd,sh hq;=

ks¾Kdhlhka my; úia;r flf¾' tfiau fmd,S" ,dNdxY iy mqrialdr wdodhï y÷kd.;
hq;af;a flfiao hkak ;jÿrg;a meyeos,s flf¾'
1' YS% . , . .s . m% 18 - whNdrh y÷kd.ekSu (LKAS 18)
.kqfokq y÷kd.ekSu
fuu m%ñ;fha y÷kd.ekSfï ks¾Kdhlhka tla tla .kqfokqj i|yd idudkHfhka fjka fjkaj
fhdod.efka' iuyr wjia:dj,§" ta iEu .kqfokqqjl§ mjd tu .kqfokqfõ yrh ksis whqßka
±laùug y÷kd.ekSfï ks¾Kdhlhka fjka fjkaj y÷kd.; yels ixrplhkag fjka fjkaj
fhdod.; hq;= fõ' WodyrKhla jYfhka" ksIm
a dÈ;hl úl=Kqï ñf,ys ie,lsh hq;= m%udKhla
úlsKSfuka miq fiajdj i|yd jQ ñ, we;=<;a fõ kï" tu m%udKh ú,ïNkh fldg tu
fiajhg imhkq ,nk ld,Éfþoh mqrdjg whNdrhla f,i y÷kd.; hq;= fõ'
wfkla w;g" tla .kqfokqjl jdKscuh n,mEu iuia:hla f,i .;al< wfkla .kqfokqj,g
fhduqùfuka f;drj f;areï .ekSug fkdyels jk f,i tu .kqfokq tlg iïnkaO ù we;s
úg .kqfokq follg fyda jeä .Kklg y÷kd.ekSfï ks¾Kdhlhka tlg wod< lr .efka'
WodyrKhla f,i" ixúOdkhla NdKav úl=Kkq ,nkúg tu wjia:dfõ§u miq Èkl§ NdKav
ñ,§ .ekSu i|yd fjkia .súiqulg t<öu ;=<ska tu .kqfokqfõ iajdëk;ajh wfydais lsÍu
±laúh yelsh' fujeks úg§ .kqfokq folu tlla fia i,ld ls%hdl< hq;= fõ'
NdKav úlsKSu
my; i|yka ishü fldkafoais iemsfrkafka kï muKla NdKav úlsKSfuka jk whNdrh

y÷kd.; hq;= fõ'
(a) NdKavj, ysñlug wod< ie,lsh hq;= uÜgfï wjodkï iy m%;s,dN ixúOdkh u.ska
.ekqïlre fj; udrelr ;sìh hq;=h'
(b) ixúOdkh u.ska idudkHfhka ysñlu yd ne¢ ksrka;rfhka l<ukdlrK

lghq;=j,g odhl;ajh imhkq ,nk uÜgug fyda úl=Kk ,o NdKav u; we;sjk
iM,odhs md,kh Tjqka fj; ;nd fkd.; hq;=h'
(c) whNdrfha m%udKh úYajikShj ueksh yelsùu'
(d) .kqfokqj wdYs%; wd¾Ól m%;s,dN" ixúOdkh fj; .,dtafï iïNdú;djhla mej;Su'
(e) .kqfokqjg wod<j ±kgu;a ork ,o msßjeh fyda ±Íug kshñ; msßjeh
úYajdikShj ueksh yelsùu'
All Rights Reserved
73
ysñlug wod< ie,lsh hq;= wjodkï iy m%;s,dN" ixúOdkh úiska .ekqïlre fj;
udrelrkq ,nkafka l=uk wjia:dfõ§ o hkak ;lafiare lsÍu i|yd .kqfokqfõ wjia:djka
mÍlaId lsÍu wjYH fõ' fndfyda wjia:djkays§ .ekqïlre fj; ffk;sl ysñlu yd ne¢
wjodku fyda NdrldÍ;ajh udreùu;a iu.u ysñlu yd ne¢ wjodkï iy m%;s,dN
.ekqïlre fj; udrefjkq we;' fuh fndfydaúg is,a,r úl=Kqïj,§ isÿjkq we;' wfkl=;a
wjia:djkays§ ysñlu yd ne¢ wjodkï iy m%;s,dN .ekqïlre fj; udreùu" ffk;sl
ysñlu fyda NdrldÍ;ajh udreùu isÿjk wjia:djg jvd fjkia wjia:djl§ isÿjkq we;'
wd¾Ól m%;s,dN .,dtau ;yjqre fõ kï" whNdr y÷kd.; hq;= fõ' flfiafj;;a" whNdrfha
we;=<;a whNdr w.hkaf.a Wm,íêùu iel iys; kï" Wm,íê fkdúh yels whNdrfha
m%udKh" úhoula f,i ie,lsh hq;= w;r ta i|yd lsisúfgl ±kgu;a y÷kdf.k we;s
whNdrh yryd .e,mqï isÿlsÍug bvfkdfokq we;'
WodyrKhla f,i" tla;rd NdKavhla úlsKSfï .kqfokqjl whNdrh re' 100"000 la f,i
y÷kdf.k we;s w;r thska re' 75"000 la wkd.;fha§j;a fkd,efnkq we;ehs wfmalaIs; kï"
fuu re' 75"000 i|yd úhoula f,i ie,lsh hq;= w;r tA fjkqfjka wdodhug .e,mqï
fkdl< hq;=h'
hïlsis .kqfokqjl wdodhï iy úhoï hk folu ;sfíkï wdodhï iy úhoï hk folu

iuld,Skj y÷kd.; hq;= fõ' fuu lsh
% dj,sh" wdodhï iy úhoï .e,mSu hkqfjka y÷kajkq
,efí' lsishï .kqfokqjl úhou" úYajikShj y÷kd.ekSug fkdyels fyda ÿIalr jkafka
kï" wkqrEmS wdodhuo y÷kdfkd.; hq;= w;r" l,ska ,o w;a;sldrï lsisjla fõkï" th
j.lSula f,i ie,lsh hq;= fõ'
fiajd iemhSu
fiajdjla iemhSu we;=<;ajk .kqfokqjl m%;sM,h" úYajikShj weia;fïka;= l<yels úg

uQ,H ;;a;aj m%ldYk Èkg tu .kqfokqj wjika lr we;s uÜgug fhduq fjñka tu .kqfokqj
wdYs%; wdodhu y÷kd.; hq;=h' my; i|yka ishü fldkafoais iemsfrkafka kï muKla
.kqfokqjl m%;sM,h úYajdikShj weia;fïka;= l< yels fõ'
(a) wdodhfï m%udKh úYajikShj ueksh yelsùu'
(b) .kqfokqj wdYs%; wd¾Ól m%;s,dN ixúOdkh fj; .,d tAhehs iïNdú;djhla mej;Su'
(c) uq,H ;;a;aj m%ldYk Èkg" .kqfokqfõ ksulr we;s uÜgu úYajdikShj ueksh
yelsùu'
(d) .kqfokqj fjkqfjka ork ,o msßjeh iy .kqfokqj ksudlsÍu i|yd ±Íug kshñ;
msßjeh úYajdikShj ueksh yelsùu'
All Rights Reserved

74
ksulrk ,o m%;sY; l%uh fhdodf.k uQ,H ;;a;aj m%ldYk Èkg .kqfokqjl ksulr we;s
uÜgu i,ld n,kq ,efí' fuu l%ufha§" fiajdj imhk ,o ld,mßÉfþohg wod< wdodhu
ksim
s ßÈ y÷kd.kq ,nk w;r fuu l%uh LKAS 11 u.sko a ks¾foaY lr we;'
wd¾Ól m%;s,dN ,eîu ;yjqre kï muKla" wdodhu y÷kd.; hq;= fõ' flfia fj;;a"
±kgu;a y÷kdf.k we;s wdodhu Wm,íê ùu iïnkaOfhka lsis÷ ielhla mj;Skï" tu
m%udKh i|yd ±kgu;a y÷kdf.k we;s wdodhug .e,mqï isÿ fkdl< hq;= w;r ta i|yd
úhoula f,i ie,lsh hq;= fõ'
.kqfokqjl ksulr we;s m%;sY;h .Kkh lsÍu i|yd l%u lsysmhlau mj;sk neúka
ixúOdkh úiska ±kgu;a imhk ,o fiajdfõ jákdlu weia;fïka;= lsÍu i|yd jvd;a
úYajikSh l%uhla fhdod.; hq;=h'
.kqfokqfõ iajNdjh wkqj fhdod.; yels l%u iuyrla my; ±lafõ'
(a) fï jk;=re wjika lr we;s jev iïnkaOfhka iuyr úfYaI{hka úiska ksl=;a lr
we;s iy;slhla'
(b) ±kgu;a imhk ,o fiajdjka" iemhSug kshñ; uq¿ fiajdfõ m%;sY;hla f,i
±laùu'
(c) uQ,H ;;a;aj m%ldYk Èkh f;la imhk ,o fiajdjka" iemhSug kshñ; uq¿ fiajdfõ
m%;sY;hla f,i ±laùu'
wfkl=;a ls%hdldrlï yd iei£fï§ lsishï lsh% dldrlula jvd;a jeo.;a jkafka kï" tu
úfYaI lsh
% dldrlu wjika jk f;la wdodhï y÷kd.ekSu ú,ïNkh lsÍu lrkq ,efí' fiajd
iemhSu iïnkaO .kqfokqjl§ wjika ksIamdÈ;fha jákdlu weia;fïka;= lsÍu ÿIalr fõ
kï y÷kd.;a úhoï iy iïNdù ,eîï muKla wdodhu f,i y÷kd.kq ,efí' WodyrKhla
f,i" wjidk m%;sM,h fïjk ;=re;a y÷kd.; fkdyels jHdmD;shl fï olajd ork,o úhoï
re' 500"000 la jk w;r fuu m%udKh kej; whlr.; yels njg ;yjqre ù we;akï
muKla tu m%udKh ^re' 500"000& wdodhula f,i y÷kd.; hq;=h'
All Rights Reserved

75
fmd,S" ,dNdxY iy mqrialdr
fuu wdodhu y÷kd.; hq;af;a my; wjia:djkays§ muKs'
(a) .kqfokqj yd ne¢ wd¾:sl m%;s,dN ixúOdkh fj; .,dtahehs iïNdú;djhla

mej;Su'
(b) wdodhfï m%udKh úYajdikShj ueksh yelsùu'
wdodhu" my; moku u; y÷kd.; hq;= fõ'
(a) j;alu u; iM,odhS bmehSu" ie,ls,a,g .kq ,nk ld, iudkqmd; mokula u;
fmd,sh y÷kd.; hq;= fõ'
(b) wod< .súiqfï yrhg wkql+,j WmÑ; moku u; mqrialdr y÷kd.; hq;= fõ'
(c) f.ùï ,eîu iïnkaOfhka jQ fldgiaysñhkaf.a whs;sh ia:dms; jQ úg ,dNdxY

y÷kd.kq ,efí'
fmd,S orkq ,nk wdfhdackhla w;am;a lr.ekSug fmr f.ùug kshñ; fmd,sh WmÑ; fldg
we;súg" miqld,Sk fmd,S ,eîï" w;am;a lr.ekSug fmr iy w;am;a lr.ekSug miq
ld,Éfþo w;r fjkal< hq;=h' w;am;a lr .ekSug miq fldgi muKla wdodhu f,i
y÷kd.kq ,efí'
All Rights Reserved

76

uQ,H m%ldYk w¾: ksrEmKh
,dNodhs;ajh iy m%;s,dN (Profitability & Return)
,dNodhS wkqmd; (Profitability ratios)
(a) o< ,dNh" úl=Kqïj, m%;sY;hla f,i

(b) úl=Kqïj, m%;sY;hla f,i Y=oaO ,dNh
(c) j;alï msßjegqï wkqmd;h
o< ,dNh" úl=Kqïj, m%;sY;hla f,i
fuu.ska iud.ula" fmdÿ ld¾hh msßjehla i,ld ne,Sug fmr Wmhk ,o wdodhfuka Wmhd
we;s o< wdka;slh ukskq ,nhs' fuh my; mßÈ .Kkh l< yelsh'
o< ,dN wkqmd;h = o< ,dNh x 100

úl=Kqï
WodyrKh
my; o;a; 2016 ud¾;= 31 ka wjika jir i|yd BIG PLC. wdh;khg wod< fõ'
úl=Kqï $ wdodhu re' ñ,shk 500
úl=Kqï msßjeh re' ñ,shk 200
o< ,dNh re' ñ,shk 300
o< ,dN wkqmd;h .Kkh lrkak'

o< ,dN wkqmd;h = ñ,shk 300 x 100
ñ,shk 500
= 60%
fuhska woyia jkafka" iud.u úiska isÿ lrkq ,nk iEu re' 100 l úl=Kqula i|ydu re' 60
l o< ,dNhla Wmhk njh' idudkHfhka fuu wkqmd;h" j¾Ifhka j¾Ihg fjkia fkdjkq
we;' o< ,dN wkqmd;slfha fjkila we;akï th fidhd ne,sh hq;=fõ'
All Rights Reserved

77
úl=Kqïj, m%;sY;hla f,i Y=oaO ,dNh (Net profit as a percentage of sales)
fuu wkqmd;h u.ska Y=oaO ,dNh iy úl=Kqï w;r iïnkaO;djh fmkakï

q lrhs' th my;
mßÈ .Kkh flf¾'
Y=oaO ,dN wkqmd;h = Y=oaO ,dNh x 100

úl=Kqï
WodyrKh:
my; o;a; BIG PLC iud.ug wod< fõ'
úl=Kqï re' ñ,shk 500

Y=oaO ,dNh re' ñ,shk 100
Y=oaO ,dN wkqmd;h .Kkh lrkak'
Y=oaO ,dN wkqmd;h =100 x 100

500
= 20%
fuhska woyia jkafka jHdmdrh re' 100 l úl=Kqulska re' 20 l Y=oaO ,dNhla Wmhkq ,nk
njh'
j;alï msßjegqï wkqmd;h (Assets Turnover ratio)
iud.ul wdfhdackh lr we;s j;alï" tys úl=Kqï W;amdokh lsÍu i|yd fl;rï
ld¾hlaIu;djhlska lghq;= lrkafkao hkak fuu wkqmd;fhka ukskq ,efí' th my; mßÈ
.Kkh lrkq ,efí'
j;alï msßjegqï wkqmd;h = úl=Kqï

uq¿ j;alïj, idudkHh
All Rights Reserved

78

Ke1 Financial Accounting Reporting Fundamentals Sinhala

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CA SRI LANKA CURRICULUM 2015

KE1 Financial Accounting and Reporting Fundamentals

m<uqjk fldgi, jHdmdr mrsirh iy .sKqïlrK wdlD;suh rduqj

fojk fldgi" .sKqïlrK jd¾;d iy uQ,H m%ldYk ms<sfh< lsÍu

5. oaú;aj igyka fmd;a ;eîu iy f,c¾ .sKqï ;eîu 21

9. cx.u fkdjk j;alï 22

;=kajk fldgi" jeros y÷qkd.ekSu iy ksjeros lsÍu

11 nexl= iei÷ï m%ldYkh 25

y;rjk fldgi" fjk;a j¾.j, wiaÓ;Ska

15. yjq,a jHdmdr 31

16. iud.ï .sKqïlrKh ye|skù

miajk fldgi" .sKqïlrK m%ñ;s

18. iud.ï i|yd uQ,H m%ldYk ms<sfh< lsÍu 58

27. uQ,H m%ldYk w¾: ksrEmKh 77

All Rights Reserved

mßÉfÊoh 1 - w;sf¾l mqKÍlAIK m%Yak

iNdm;sjrhd iy m%Odk úOdhl ks,Odßhd

² wOHCI uKav,h iud.fï iïnkaO;djhka ms<sn|j iïmQ¾K md,khla we;sj isáh

All Rights Reserved

m%Odk úOdhl ks,Odßjrhd

mqoa., ld¾hCIu;djh iy iM,odhS f,i Wmdhud¾. iy ie,iqï f.dkqlsÍfï kdhl;ajh

kQ;k jHdmdßl ixúOdkhl we;s lñgq

fuu lñgq iuyrlf.a hq;=lï iy j.lSï my; meyeos,s lr we;'

idudkHfhka ú.Kk lñgqj iud.fï úOdhl fkdjk wOHlaIjrekaf.ka iukaú; fõ'

All Rights Reserved

wjodkï l<ukdlrK lñgqj

 wjodkï iy wjodkï l<ukdlrKh ms<sn| l<ukdlrKfha ks¾foaYhka wOHCI

iud.fï iajdëk wOHlaIjrekaf.ka fuu lñgqj iukaú; fõ'fuu lñgqfõ iuyrla

 úfYaIfhkau m%Odk úOdhl ks<Odßhdf.a iy wfkl=;a l<uKdlrK lKavdhfï

All Rights Reserved

ud;Dldj : 6 ndysr mdßißl idOl

All Rights Reserved

(a) foaYmd,k iy wd¾:sl mßirh

 úksuh wkqmd;slfha fjkiaùï'

(b) idudÂh iy ixialD;suh mßirh

ck.ykKfha jHqyh" iudÔh iy ixialD;suh jákdlïj, fjkiaùï jHdmdrhla flfrys

(c) ;dlaIKsl mßirh

All Rights Reserved 7

(d) ffk;sl mßirh

WodyrKhla f,i" kj .sKqïlrK m%ñ; y÷kajd ÿkaúg" tu m%ñ; u; mokïj jHdmdr

ud;Dldj 1: uQ,H jd¾;dlrKfhys wruqK bf.kqï M,h 1.1.6

uQ,sl wdpdrO¾u uQ,O¾u

fuhska woyiajkafka .KdldêldÍjrfhl= úiska Tjqkaf.a jD;a;suh iy jHdmdßl

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 ish¨u wdldrfha mlaImd;S;ajhkaf.ka iy mlaI.%dySùï j,ska f;dr"

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jD;a;Suh olaI;djh iy ksis ie<ls,a, uQ,O¾uh u.ska .Kldêldßjreka fj;"

 Tjqkaf.a fiajdodhlshka iy fiajdfhdaclhkag olaI jD;a;Shuh fiajdjla

ryiHNdjh kue;s uQ,O¾uh u.ska my; tajdhska je<lS isàug .KldêldÍjreka

 jD;a;Suh iy jHdmdßl in`o;dj, m%;sM,hla f,i w;am;a lr.;a ryiHuh

(e) jD;a;Suh p¾hdj

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uQ,H jd¾;dlrKfha wdpdrO¾u wjYH;djhka¦

.KldêldÍka úiska wdpdrO¾udkql+,j yeisßh hq;af;a wehs @

 ksYaÑ; iïu;hkag wkql+,j idudcslhka úisku

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mßÉfÊoh 2 - w;sf¾l mqKÍlAIK m%Yak

uQ,H m%ldYj, ixrpl

my; oelafjkafka uQ,H m%ldYkj, ixrplhkah'

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1¡ uQ,H ;;a;aj m%ldYkh

2016 ud¾;= 31 oskg uQ,H ;;a;j